管理会计

出版时间：1900-01-01  出版社：机械工业出版社  作者：（美）布兰登等著  

内容概要

本书紧紧围绕两大主题展开：（1）用管理会计的理论作指导工具，制定保持市场竞争优势的决策；（2）根据会计信息，实现通过战略模拟和管理，控制组织目标。书中有大量关于管理会计信息在不同的环境中应用的实例，基本概念都通过实例加以解释说明，并安排了大量的讨论主题。

书籍目录

1． MANAGEMENT ACCONTING：INFORMATION TO COMPETE
2． COST BEHAVIOR AND PROFITS
3． FULL COST
4． PROCESS ANALYSIS AND ACTIVITY-BASED COSTING
5． PRODUCT COSTING AND FINANCIAL REPORTING
6． SHORT-TERM DECISIONS AND PRICING
7． APPLICATIONOF SHORT-TERM DECISION MODELS
8． LONG-TERM DECISIONS-CAPITAL BUDGETING
9． THE ROLE OF ACCOUNTING IN STRATEGIC PLANNING AND MANAGEMENT CONTROL
10． BUDGETING FOR OPERATIONS AND CASH FLOW
11． PROFIT VARIANCE ANALYSIS AND ENGINEERED COST CENTERS
12． DISCRETIONARY COST CENTERS AND ACTIVITY-BASED MANAGEMENT
13． PERFORMANCE MEASUREMENT AND STRATEGIC COST ANALYSIS
14． PROFIT CENTERS AND TRANSFER PRICING
15． INVESTMENT CENTERS AND COMPENSATION