书名:成本会计以管理为重心 第12版
编号:344906
ISBN:9787300079134[十位:]
作者:亨格瑞 罗炜 改编
出版社:中国人民大学出版社
出版日期:2007年03月
页数:455
定价:38.00 元
参考重量:0.930Kg
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* 图书目录 *
Part One Cost Accounting Fundamentals
1 The Accountant’s Role in the Organization
2 An Introduction to Cost Terms and Purposes
3 Cost-Volume-Profit Analysis
4 Job Costing
5 Activity-Based Costing and Activity-Based Management
Part Two Tools for Planning and Control
6 Master Budget and Responsibility Accounting
7 Flexible Budgets,Direct-Cost Variances,and Management Control
8 Flexible Budgets,Overhead Cost Variances,and Management Control
9 Inventory Costin and Capacity Analysis
10 Determining How Costs Behave
11 Decision Making and Rlelvant Information
12 Pricing Decisions and Cost Management
Part Four Cost Allocation and Revenues
13 Strategy,Balanced Scorecard,and Strategic Profitability Analysis
Part Five Quality and JIT
14 Allocation of Support-Department Costs,Common Costs,and Revenues
15 Cost Allocation:Joint Products and Byproducts
16 Process Costing
17 Balanced Scorecard:Quality,Time,and the Theory of Constraints
18 Inventory Management,Just-in-Tiem
Part Six Investment Decisions and Management Control Systems
19 Capital Budgeting and Cost Analysis
20 Management Control Systems,Transfer Pricing,and Multinational Considerations
AppendixA:Global Srverys of Company Practice
AppendixB:Recommended Readings
AppendixC:Notes on Compoud Interest and Interest Tables
AppendixD:Cost Accounting in Professional Examinations
Glossary
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