成本会计传统与革新
2003-1
中国财经出版社
杰西
890
1890000
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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。 The fifth edition of Cost Accounting: Traditions and Innovations is written for students who wish to become professional accountants and obtain professional certifications such as Certified Management Accountant, Certified Public Accountant, Certified Financial Manager, and/or Certified Internal Auditor. As with previous editions, you will still find balanced coverage of both traditional product costing methods and innovative topics----focusing on cost management systems, accounting as part of organizational strategy, global cost management practices, quality costs, and balanced scorecards for business organizations.
PART 1 OVERVIEW Chapter 1 Introduction to Cost and Management Accounting in a Global Business nvironment Chapter 2 Introduction to Cost Management SystemsPART 2 SYSTEMS AND METHODS OF PRODUCT COSTING Chapter 3 Organizational Cost Flows Chapter 4 Activity-Based Cost Systems for Management Chapter 5 Job Order Costing Chapter 6 Process Costing Chapter 7 Special Production Issues: Lost Units and Accretion Chapter 8 Implementing Quality Concepts Chapter 9 Cost Allocation for Joint Products and By-Products Chapter 10 Standard CostingPART 3 PLANNING AND CONTROLLING Chapter 11 Absorption/Variable Costing and Cost-Volume-Profit Analysis Chapter 12 Relevant Costing Chapter 13 The Master Budget Chapter 14 Capital Budgeting Chapter 15 Financial ManagementPART 4 DECISION MAKING AND EVALUATING PERFORMANCE Chapter 16 Innovative Inventory and Production Management Techniques Chapter 17 Emerging Management Practices Chapter 18 Responsibility Accounting and Transfer Pricing in Decentralized Organizations Chapter 19 Measuring and Rewarding Organization Performance
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