最 低 价：￥95.20
定 价：￥119.00
作 者：LeonardEugeneBerry 著 著
出 版 社：Oversea Publishing House
出版时间：2005-11-1
I S B N：9780071459617
| Introduction CHAPTER1 What Is Management AccounUng? Information for Decision Making Strategic Analysis Information Planning Information Organizing and Directing Information Performance Evaluation Information The Key Accounting and Finance Players in a Large Business Changing Roles of the Controller and Management Accountant The Profession of Accounting Management Accounting Compared t0 Financial Accounting Summary CHAPTER2 Basic Cost Terms and Concepts Cost as an Asset or Expense Costs That Become Assets Costs That Become Expenses Identification of Costs and Expenses in Three Types of Businesses Tracing costs to cost objects cost objects direct costs Indirect costs Costs Based on Cost Behavior T0taL Variable Costs Relevant Range TotaL Fixed Costs Mixed Variable Costs Stepped Fixed Costs Unit VS．TotaLCosts Cost Definitions for Decision Making Summary of Cost Definitions Cost FLows in a Manufacturing Business Preparation of FinanciaL Statements The Balance Sheet The Income Statement Summary Practice Problems Solutions to Practice Problems CHAPTER3 Job 0rder Cost Systems Factors in Designing a Cost System Job Order Cost System The Accounting Components of a Job Order Costi ng System Source Documents Used in the System The GeneraLLedger and Subsidiary Led The Major Steps In Designing a Job Order Cost System Disposition of Overallocated or UnderaLL0cated Overhead Summary Practice Problems Solutions to Practice Problems CHAPTER4 cost Allocation systems CHAPTER5 Process Cost Systems CHAPTER6 Activity-Bassed Management Systems CHAPTER7 Costs for Decision Making：Cost Estimation and Cost-Volume-Profit Analysis CHAPTER8 Costs for Decision Making：Relevant costing and capital expenditure analysis CHAPTER9 Costs for Decision Making：Setting Prices CHAPTER10 Profit Planning Using Master Budgets CHAPTER11：Planning and performance Evaluation：Using Flexible Budgts CHAPTER12: Performance Evaluation:Standard costing and variances analysis CHAPTER13: Performance Evaluation:Sales Variances and the Balanced Scorecard CHAPTER14: Performance Evaluation:in Decentralized Companies Final Exam Glossary Index |
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