管理会计
2002-12
中国财经出版社
GARRISON NOREEN
838
1728000
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。
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
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
