管理会计

出版时间：2009-8  出版社：沃纳(Michael L.Werner)、 琼斯(Kumen H.Jones) 立信会计出版社 (2009-08出版)  作者：沃纳 (MichaelL.Werner) 琼斯 (Kumen  页数：353  

前言

Businesspeople must be prepared to perform tasks that only people can perform inparticular, they must be able to communicate, to think, and to make solid, well-informeddecisions. Decision making is the critical skill in today's business world, and ManagementAccounting helps students to better use accounting information to improve their decisionmaking skills.This text provides a solid management accounting foundation within the context ofbusiness and business decisions. Readers will explore accounting information's role in thedecision making process and learn how to use the accounting information typically provided tocompany managers. Seeing how accounting information can be used to make better businessdecisions will benefit all students,regardless of their major course of study or chosen career.This text is purposely written so students will find it easy to read and understand. Theconversational tone of the text and the logical presentation of topics all contribute to theability of this text to meet that goal. In addition, we have included the exhibits necessary toget important points across, but we intentionally have not included an array of glitz andgraphics that can break up the flow and distract student attention. Generally, we have notsegregated material into special presentation boxes that might be skipped by studentsattempting to focus on the most relevant points. All of the points of interest and examples wepresent are woven into the body of the text.

内容概要

　　Management Accounting by Michael Werner and Kumen Jones introduces students to a full array of management accounting subjects and presents them in a very understandable fashion, for students, the book is purposely written to be easy to read and comprehend.　　For instructors, each chapter is supported by a variety of teaching manuals and supplements including a complete set of PowerPoint slides covering both concepts and calculations. The amount of assignment material is extensive so it provides a wide variety of problems and questions instructors can use as class examples and students can use to practice and learn.　　This book is based on a successful management accounting text published by Pearson/Prentice Hall in the United States. What sets it apart from other management accounting books is that it is a U.S.text,published by a recognized Chinese publisher,LiXin Accounting Publishing House.This book is published entirely in China and priced to be affordable for Chinese students. It offers a winning combination of quality coverage,teaching support, and affordability.　　Instructors will feel confident they have selected the right book when their students are learning the material,and the teaching resources available to adopters support them in the classroom——all this at an affordable price.

作者简介

作者：(美国)沃纳(Michael L.Werner) (美国)琼斯(Kumen H.Jones)

书籍目录

CHAPTER 1  Management Accounting: Its Environment and FutureWhat Is Management Accounting?Institute of Management Accounting (IMA)Certified Management Accountant ( CMA-The Gold StandardEthical Standards for Management AccountantsInternational Federation of Accountants (IFAC)Sarbanes-OxleyContrasting Financial and Management AccountingAccounting RulesLevel of DetailTimelinessFuture OrientationWhere Accounting Fits in a CompanyThe Origin and Evolution of Management Accounting in the WestEmergence of Permanent EmployeesThe Industrial RevolutionScientific ManagementDiversificationManagement Accounting in ChinaChallenges and Trends in Management AccountingConsumers of Management Accounting InformationSummaryGlossary of Key TermsReview the FactsApply What You Have LearnedCHAPTER 2 Classifying CostsMajor Cost ClassificationsAssigning Costs to Cost ObjectsProduct CostPeriod CostSelling CostAdministrative CostComparing Product and Period CostsProduct Cost Identification For Merchandising FirmsThe Flow of Product Cost——Merchandising CompanyCost of Goods SoldProduct Cost Identification for Manufacturing FirmsPrime Cost and Conversion CostInventorv ClassificationsRaw Materials InventoryWork-in-process InventoryFinished Goods InventoryDirect MaterialDirect LaborManufacturing OverheadIndirect MaterialIndirect LaborOther Manu facturing Overhead CostsThe Flow of Product Cost-Manufacturing CompanyCost of Goods ManufacturedProduct Cost Identification for Service FirmsMaterialsLaborOverhead or Indirect Service CostsThe Flow of Service Cost——service CompanyCost of ServicesHybrid FirmsMerchandising, Manufacturing, and Service——-a ComparisonSummaryAppendix——Recording Manufacturing ,CostsAppendix SummaryGlossary of Key TermsReview the FactsApply What You Have LearnedCHAPTER 3  Determining Costs of ProductsAccumulating Product Cost-Cost AccountingUnits of Product As Cost ObjectsProduct Costing MethodsJob Order Costing BasicsProcess Costing BasicsJob Order CostingDocumentation Relating to Job Order CostingCost Information for Raw MaterialCost Information for Direct LaborManufacturing OverheadOver or Under Applied Manufacturing OverheadProcess CostingEquivalent UnitsCost Per Equivalent UnitCost of Ending Work-in-Process InventoryCost of Completed UnitsSummaryAppendix-Recording Manufacturing CostsAppendix SummaryGlossary of Key TermsReview the FactsApply What You Have LearnedCHAPTER 4  Cost Allocation and Activity Based CostingTraditional Manufacturing Overhead AllocationActivity-based Costing for Manufacturing Overhead AllocationDetermining Product Cost Using ABCComparison of Traditional and ABC Overhead AllocationProduct Cost AccuracyWhen Does ABC Result in More Accurate Product Costs?Reducing Cost by Using ABCCloser Cost ScrutinySmaller Cost Pools Make it Difficult to Hide CostCost Control by Controlling the Allocation BaseAdded Complexity and Cost of ABCABC and Job Order Costing——Another Look at MantaPower BoatsSummaryGlossary of Key TermsReview the FactsApply What You Have LearnedCHAPTER 5  Cost BehaviorCommon Cost Behavior PatternsFixedCostsVariable COstsComparison of Cost BehaviorsDetermining Total CostRelevant RangeMixed CostsIdentifying the Fixed and Variable Elements of a Mixed CostThe Engineering ApproachScatter GraphingThe High-Low MethodRegression AnalysisMicrosoft Excel-Preparing an Excel Scatter Graph  119SummaryGlossary of Key TermsReview the FactsApply What You Have LearnedCHAPTER 6  Business Decisions Using Cost BehaviorThe Contribution Income StatementAbsorption and Variable CostingPurpose of the Contribution Income StatementPredicting Profits Using the Contribution income StatementCost-Volume-Profit AnalysisBreak-EvenDetermining Sales Required to Meet a Profit ObjectiveCost-Volume-Profit GraphSensitivity AnalysisChange in Selling PriceChange in Variable Cost and Fixed CostMultiple Products and CVPBreak-Even Point in a Multiproduct SituationDetermining Required Sales in a Multiproduct SituationCVP AssumptionsAbsorption and Variable Costing——a Closer LookSummaryGlossary of Key TermsReview the FactsApply What You Have LearnedCHAPTER 7  Making Decisions Using Relevant InformationRelevant Costs and BenefitsEquipment ReplacementGather All Costs and Benefits Associated with the DecisionDetermine the Relevant Cost and Benefit of Each AlternativeRelevant Cost and Benefit of the Old Computer SystemRelevant Costs and Benefits o f the Replacement SystemCompare the Relevant Information and Select an AlternativeThe Concept of an Incremental Cost or BenefitInterest-the Time Value of MoneySpecial OrdersGather All Costs and Benefits Associated with the DecisionDetermine the Relevant Cost and Benefit of Each AlternativeCompare the Relevant Costs and Benefits and Select an AlternativeOutsourcing: The Make or buy DecisionGather All Costs Associated with the Decision Determine the Relevant Cost of Each AlternativeCompare the Relevant Costs and Select an AlternativeConsidering Opportunity CostsDiscontinuing a Business SegmentDetermine the Relevant Cost of Each AlternativeSpecial Cost Considerations for Common Fixed CostsSummaryGlossary of Key TermsReview the FactsApply What You Have LearnedCHAPTER 8  The Capital Budget: Evaluating Capital ExpendituresThe Business Planning ProcessThe Mission——Overall Company Goals: The WhyNonfinancial GoalsFinancial GoalsGoal AwarenessCore Values: What the Company Stands ForVision: The Hope for the FutureStrategy: The Business Plan of AttackThe Strategic Plan: The WhatThe Capital Budget: The HowThe Operating Budget: The WhoThe Capital Budget:What is it?Capitalizing AssetsCapitalization AmountCharacteristics of Capital ProjectsThe Cost of Capital and the Concept of Scarce ResourcesWeighted Average Cost of CapitalScarce  ResourcesEvaluating Potential Capital ProjectsIdentifying Possible Capital ProjectsDetermining Relevant Cash Flows for Alternative ProjectsSelecting a Method of Evaluating the AlternativesSelecting Capital Budgeting ProjectsCapital Budgeting Decision MethodsDiscounted Cash Flow MethodsNet Present ValueNet Present Value Calculations with Uneven Cash Flows……CHAPTER 9 The Operating Budget Part One: An Overview of the Operating BudgetPart Two. Prenaring and Using the Operating BudgetCHAPTER 10 Standard CostingCHAPTER 11 Evaluating Performance and Emerging Management and Accounting Technioues Glossary of Key Terms Company Index Management Accounting

章节摘录

插图：As companies grew in size and complexity in the first third of the 20th Century, ownersdeveloped methods to measure the conversion of raw materials into units of finished product.These methods were the foundation for present-day management accounting in the west. Thescientific management movement had a tremendous influence on business management andmanagement accounting.As companies diversified, their owners could not directly manage all the various businessoperations and because they relied on others to manage operations, they obtained additionalmanagement accounting information from the various parts of the business so they could plan,control, and evaluate performance.Companies in China have been able to learn from the experience of companies in the Westand have adopted certain management accounting techniques, particularly from the US, inorder to secure a strong position in the competitive international markets.China has some unique challenges in the development of management accountingtechniques as its economy continues to develop. For one thing, management accountingsystems in China are significantly different from those of the West, due to the developmentstage of its market economy.  Another challenge is the increased presence of foreignmultinational enterprises. To enable Chinese local firms to maintain a competitive advantagethey have had to adopt the advanced and integrated management accounting systems andtechniques used by the multinational companies.  In addition, business enterprise, andtherefore management accounting in China is challenged by uneven development of variousregions within the country.Currently managers and accountants in the U. S. are implementing or at least consideringvarious new operating methods, which has led to adoption of new techniques in managementaccounting.  Activity-based costing （ABC）, balanced scorecard, are just a few of themanagement accounting techniques that many American industries have adopted over the pasttwo decades in an effort to restore their ability to compete in today's global marketplace.To make effective decisions, business managers must understand the firm's managementaccounting system, Decision making by its very nature is forward-looking, and the futurealways  contains  an  element  of  uncertainty.  Management  accounting  provides  usefulinformation that helps managers to reduce the amount of that uncertainty.

编辑推荐

《管理会计(英文版)》：Michael Werner is professorof the Department of Accountingat the University of Miamiand a Visiting Professor inthe Department of Accountingat the School of Economicsand Management at TsinghuaUniversity. Werner is a Certifiedpublic Accountant and theCEO of Pitman Photo Supplyand Werner Hollingsworth,both located in the UnitedStates. Werner is an authorwith Kendall Hunt Publishing,and Pearson/Prentice Hallwith over 10 editions of variousfinancial and managerialaccounting textbooks to hiscredit.In 2000 and again in2008 Werner was the Presidentof the Florida Association ofAccounting Educators andcurrently serves on its SteeringConmdttee.Werner has a diversebackgrmmd and is often invitedto speak at conferences anduniversities in the UnitedStates.

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