管理会计 英文版 第10版
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作者(英)彼得·阿特里尔,(英)埃迪·麦克雷尼
出版社中国人民大学出版社
ISBN9787300321714
出版时间2023-11
装帧平装
开本16开
定价90元
货号1203154776
上书时间2024-09-05
商品详情
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目录
Preface
How to use this book
Acknowledgements
1 Introduction to management accounting
Introduction
Learning outcomes
What is the purpose of a business?
How are businesses organised?
How are businesses managed?
The changing business landscape
What is the financial objective of a business?
Balancing risk and return
What is management accounting?
How useful is management accounting information?
Providing a service
Weighing up the costs and benefits
Management accounting as an information system
Its just a phase
What information do managers need?
Reporting non-financial information
Influencing managers behaviour
Reaping the benefits of information technology
From bean counter to team member
Reasons to be ethical
Management accounting and financial accounting
2 Relevant costs and benefits for decision making
Introduction
Learning outcomes
Cost-benefit analysis
What is meant by cost?
Relevant costs:opportunity and outlay costs
……
内容摘要
《管理会计》（第10版）是管理会计的入门教材，也是一部管理会计的经典著作，涵盖决策的相关成本与收益、本量利分析、接近成本法、成本核算与成本管理、预算、资本投资决策、风险管理、业绩评价与定价、营运资本管理等内容。
本书可供会计学以及商业研究、IT、旅游或工程等专业的学生课上学习或自主学习使用。
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