管理会计

出版时间：2002-12  出版社：中国财经出版社  作者：GARRISON NOREEN  页数：838  字数：1728000  

内容概要

为了贯彻落实教育部通知精神，推动中国会计教育的发展，中国财政经济出版社和中国会计学会凭借多年在会计教材出版方面所积累的丰富经验，积极开展会计类原版教材的引进工作，从当今国际上具有广泛影响、被国外著名商学院所采用并获得广泛好评的会计原版教材中，遴选出一套体系相对独立、完整，内容深浅适中，能够满足我国会计教育的需要，并适合未来发展方向的精品教材。    本教材既要反映会计学科的发展趋势，又要适合我国大学会计本科学生使用；引进教材尽可能配套，使其成为一个相对完整的体系，尽量避免引进的教材内容互相重复；引进教材的价值要与学生的经济承受能力相适应；对引进教材尽可能进行深度开发，以满足教师和学生学习的需要。

作者简介

Ray H.Garrison is emeritus Professor of Accounting at Brihgam Young University，Provo，Utah，He received his B.S. degrees from Brigham Young University and his D.B.A degree from Indiana University.
    As a certified public accoountant，Professor Gar

书籍目录

Chapter One  Managerial Accounting and the Business Environment  THE WORK OF MANAGEMENT AND THE NEED FOR MANAGERIAL ACCOUNTING INFORMATION  COMPARISON OF FINACIAL AND MANAGERAL ACCOUNTING  EXPANDING ROLE OF MANAGERIAL ACCOUNTING  ORGANIZATIONAL STRUCTURE  THE CHANGING BUSINESS ENVIRONMENT   PROFESSIONAL ETHICS  THE CERTIFIED MANAGEMENT ACCOUNTANT(CMA)      Chapter Two  Cost Terms,Concepts ,and  Classifications……Chapter Three  Systems Design:job-Order CostingChapter Four  Systems Design:Process CostingChapter Five  Cost Behavior:Analysis and UseChapter Six  Cost-Volume-Profit RelationshipsChapter Seven  Variable Costing:A Tool for ManagementChapter Eight  Activity-Based Costing:A Tool to Aid Decision MakingChapter Nine  Profit PlanningChapter Ten  Standard Costs and the Balanced ScorecardChapter Eleven  Flexible Budgets and overhead AnalysisChapter Twelve  Segment Reporting and DecentralizationChapter Thirteen  Relevant Costs for Decision MakingChapter Fourteen  Capital Budgeting DecisionsChapter Fifteen  Service Department Costng:An Acivity Approach Chapter Sixteen  How Well Am I Doing?Statement of Cash FlowsChapter Seventeen  How Well Am I Doing?Financial Statement AnalysisAppendix A  Pricing Products and Sevices