【正版图书】管理会计课本
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￥ 78.9 6.6折 ￥ 120 全新
库存2件
江西南昌
认证卖家担保交易快速发货售后保障
作者高顿财经研究院 编著
出版社立信会计出版社
ISBN9787542963765
出版时间2020-03
装帧其他
开本16开
定价120元
货号9787542963765
上书时间2024-06-04
商品详情
- 品相描述：全新
- 商品描述
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作者简介
目录
Part A The nature, source and purpose of management information
Chapter 1 Accounting for management
1.1 What is Management Accounting
1.2 Role of Management Accounting
1.3 Management Accounting vs Financial Accounting
1.4 Summary
Quick Quiz
Chapter 2 Sources of data
2.1 Definitions
2.2 Types of data
2.3 Information
2.4 Limitations of published information/data
2.5 Impact of general economic environment on organisations
2.6 Big Data
2.7 Summary
Quick Quiz
Chapter 3 Cost classification
3.1 Introduction
3.2 Cost classification
3.3 Summary
Quick Quiz
Chapter 4 Presenting information
4.1 Reports
4.2 Tables
4.3 Charts
4.4 Summary
Quick Quiz
Part B Data analysis and statistical techniques
Chapter 5 Statistics for Management Accounting
5.1 Summarising and analysing data
5.2 Sampling methods
5.3 Summary
Quick Quiz
Chapter 6 Forecasting
6.1 Correlation analysis
6.2 Regression analysis
6.3 Time series
6.4 Index
6.5 Summary
Quick Quiz
Part C Cost accounting techniques
Chapter 7 Accounting for material
7.1 Inventory control process
7.2 InventoH control quantities
7.3 Inventory valuation
7.4 Recording inventory in accounts
7.5 Summary
Quick Quiz
Chapter 8 Accounting for labour
8.1 Remuneration methods
8.2 Labour efficiency, capacity and production volume ratios
8.3 Direct and indirect cost
8.4 Recording labour cost in accounts
8.5 Summary
Quick Quiz
Chapter 9 Accounting for overhead
9.1 Introduction of absorption costing
9.2 Process
9.3 Over/Under absorption
9.4 Recording
9.5 Activity based costing
96 Summary
Quick Quiz
Chapter 10 Absorption and marginal costing
10.1 Introduction
10.2 Marginal costing vs Absorption costing
10.3 Reconciling profit
10.4 Summary
Quick Quiz
Chapter 11 Process costing
11.1 Basics of process costing
11.2 Valuing WlP
11.3 Dealing with losses
11.4 Joint products and By-products
11.5 Summary
Quick Quiz
Chapter 12 Alternative costing methods
12.1 Job costing
12.2 Batch costing
12.3 Service costing
12.4 Life cycle costing
12.5 Target costing
12.6 Total quality management
12.7 Summary
Quick Quiz
Part D Budgeting
Chapter 13 Nature of budgeting and budget preparation
13.1 Nature and purpose of budgeting
13.2 The master budget
13.3 Summary
Quick Quiz
Chapter 14 Flexible budgets and budgetary control
141 Fixed budgets and flexible budgets
14.2 Budgetary control
14.3 Behavioural aspects of budgeting
14.4 Summary
Quick Quiz
Chapter 15 Capital budgeting and project appraisal
15.1 Capital investment decisions
15.2 Discounted cash flows
15.3 Appraisal methods
15.4 Summary
Quick Quiz
Part E Standard costing
Chapter 16 Standard costing
16.1 Standard costing systems
16.2 Variance calculations and analysis
16.3 Reconciliation of budgeted and actual profit
16.4 Summary
Quick Quiz
Part F Performance measurement
Chapter 17 Financial measurement
17.1 Performance measurement overview
17.2 Measures of financial performance
17.3 Non-financial measures
17.4 Summary
Quick Quiz
Chapter 18 Application of performance measurement
18.1 Balanced scorecard
18.2 Economy, efficiency and effectiveness
18.3 Other aspects of performance measurement
18.4 Summary
Quick Quiz
Chapter 1 Answers
Answers to lecture example
Answers to quick quiz
Chapter 2 Answers
Answers to lecture example
Answers to quick quiz
Chapter 3 Answers
Answers to lecture example
Answers to quick quiz
Chapter 4 Answers
内容摘要
本书是ACCA考试类教辅，按照最新考纲梳理知识点，内容以中英文双语形式呈现。每一章有单词表、
学习指南、重要考点。对于重难点和易混点进行考点解读。每一章结束进行总结，以结构图的形式呈现，简明易懂。在章末，有大量测验题，帮助考生巩固提高所学内容。
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