成本會計：傳統(tǒng)與革新

定　價：￥82.00

作　者：	（美）Jesse T.Barfield等著
出版社：	中國財政經(jīng)濟出版社
叢編項：	會計類原版教材影印系列
標(biāo)　簽：	成本會計

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ISBN：	9787500561613	出版時間：	2003-01-01	包裝：	簡裝本
開本：	28cm	頁數(shù)：	890	字?jǐn)?shù)：

內(nèi)容簡介

　　為了貫徹落實教育部通知精神，推動中國會計教育的發(fā)展，中國財政經(jīng)濟出版社和中國會計學(xué)會憑借多年在會計教材出版方面所積累的豐富經(jīng)驗，積極開展會計類原版教材的引進工作，從當(dāng)今國際上具有廣泛影響、被國外著名商學(xué)院所采用并獲得廣泛好評的會計原版教材中，遴選出一套體系相對獨立、完整，內(nèi)容深淺適中，能夠滿足我國會計教育的需要，并適合未來發(fā)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.

作者簡介

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圖書目錄

PART 1 OVERVIEW
Chapter 1 Introduction to Cost and Management Accounting in a Global Business nvironment
Chapter 2 Introduction to Cost Management Systems
PART 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 Costing
PART 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 Management
PART 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