成本會(huì)計(jì)：管理的著重點(diǎn)（第9版）

定　價(jià)：￥78.00

作　者：	影印
出版社：	清華大學(xué)出版社
叢編項(xiàng)：
標(biāo)　簽：	成本會(huì)計(jì)

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ISBN：	9787302026914	出版時(shí)間：	1997-12-01	包裝：	精裝
開(kāi)本：	16	頁(yè)數(shù)：	1012	字?jǐn)?shù)：

內(nèi)容簡(jiǎn)介

　　該書(shū)作者CharlesT．Horngren是斯坦福大學(xué)會(huì)計(jì)學(xué)名譽(yù)教授，曾任美國(guó)會(huì)計(jì)師協(xié)會(huì)（AAA）會(huì)長(zhǎng)，多次榮獲該協(xié)會(huì)及其他美國(guó)地方會(huì)計(jì)協(xié)會(huì)和教育機(jī)構(gòu)授予的杰出會(huì)計(jì)學(xué)教授榮譽(yù)和杰出貢獻(xiàn)獎(jiǎng)等獎(jiǎng)勵(lì)。本書(shū)對(duì)成本會(huì)計(jì)的講解突破了傳統(tǒng)成本的概念，介紹了企業(yè)新型管理和新型結(jié)構(gòu)的最新成本理論，如顧客核心論、價(jià)值鏈概念、作業(yè)基礎(chǔ)成本等；成本的概念不再是單一的，而是多重的，不同的決策目的產(chǎn)生不同的成本概念，如作業(yè)成本質(zhì)量成本、時(shí)間成本等。雖然成本會(huì)計(jì)是為管理決策提供數(shù)據(jù)的工具，但越來(lái)越多的成本會(huì)計(jì)師從數(shù)據(jù)的提供者成為管理決策的重要成員，因而本書(shū)不僅詳細(xì)介紹了提供成本資料的方法，而且大量介紹了成本管理控制的最新手段。提醒各種情況下可能產(chǎn)生的職業(yè)道德問(wèn)題也是本書(shū)的一項(xiàng)重要內(nèi)容。示范案例是本書(shū)的一大特色，這些案例來(lái)源于世界范圍各大著名公司的實(shí)際經(jīng)營(yíng)，有助于提高讀者學(xué)習(xí)的興趣和對(duì)所學(xué)理論、方法的感性認(rèn)識(shí)。

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圖書(shū)目錄

PARTONECOSTACCOUNTINGFUNDAMENTALS
ITheAccountant'sRoleintheOrganization
2AnIntroductiontoCostTermsandPurposes
3Cost-Volume-ProfitRelationships
4CostingSystemsandActivity-BasedCosting(I):ServiceandMerchandising
Applications.
CostingSystemsandActivity-BasedCosting(II):ManufacturingApplications
AWalkthroughDellComputer
DellComputerVideoCase
PARTTWOTOOLSFORPLANNINGANDCONTROL
6MasterBudgetandResponsibilityAccounting
7FlexibleBudgets,Variances,andManagementControl:I
8FlexibleBudgets,Variances,andManagementControl:II
9IncomeEffectsofAlternativeInventory-CostingMethods
AWalkthroughRitz:Carlton
Ritz-CarltonVideoCase
PARTTHREECOSTINFORMATIONFORDECISIONS
10DeternliningHowCostsBehave
11RelevantRevenues,RelevantCosts,andtheDecisionProcess
12PricingDecisions,ProductProfitabilityDecisions,andCostManagement
AWalkthroughGrandCanyonRailway
GrandCanyonRailwayVideoCase
PARTFOURCOSTALLOCATIONANDREVENUES
13CostAtlocation:I
14CostAllocation:II
15CostAllocation:JointProductsandByproducts
16Revenues,RevenueVariances,andCustomer-ProfitabilityAnalysis
17Process-CostingSystems
AWalkthroughNally&GibsonGeorgetown,Inc.
Nally&GibsonGeorgetown,Inc.VideoCase
PARTFIVEQUALITYANDJIT
18Spoilage,ReworkedUnits.andScrap
19CostManagement:Quality,Time,andtheTheoryofConstraints
20OperationCosting,Just-m-TimeSystems,andBackflushCosting
21InventoryManagementandJust-in-Time
AWalkthroughRitz-Carlton
Ritz-CarltonVideoCase
PARTSIXCAPITALBUDGETING
22CapitalBudgetingandCostAnalysis
23CapitalBudgeting:ACloserLook
AWalkthroughDeerValleyResort
DeerValleyResortVideoCase
PARTSEVENMANAGEMENTCONTROLSYSTEMS
24MeasuringInputYield,Mix,andProductivity
25ControlSystems,TransferPricing,andMultinationalConsiderations
26SystemsChoice:PerformanceMeasurement,Compensation,andMultinational
Considerations
AWalkthroughDellComputer
DellComputerVideoCase
AppendixASurveysofCompanyPractice
AppendixBRecommendedReadings
AppendixCNotesonCompoundInterestandInterestTables
AppendixDCostAccountinginProfessionalExaminations
AuthorIndex
CompanyIndex
SubjectIndex