管理会计

图书标准信息

• 作者 [美]阿特金森 著
• 出版社 清华大学出版社
• 出版时间 2009-01
• 版次 1
• ISBN 9787302189367
• 定价 61.00元
• 装帧 平装
• 开本 大16开
• 纸张 胶版纸
• 页数 656页
• 正文语种 简体中文，英语

【内容简介】

本书由四位著名管理会计学家编著，具有下列几个特点：（1）内容新颖。相当一部分内容是为适应高新技术、信息时代、全球化竞争和企业权力集中的需要而发展起来的新的理论、概念和方法，例如作业成本、目标成本、成本动因、激励制度、质量成本、环境成本、标杆法、管理会计与控制系统等。（2）选题全面。不仅包括同类著作所包括的题目，而且不乏突破之处。例如利用财务控制去控制企业经营、将人类行为的考虑融入管理会计与控制系统的设计和战略等。（3）突出实用性。在强调理论性的同时，突出实用性。特别是哈佛大学商学院的卡普兰教授是大师级的学者，有些内容就是作者发明、发现或创造的，原汁原味。例如作业成本、作业管理、平衡计分卡等都是卡普兰教授与他人共同的杰作。
本书适用范围广泛，可用做会计和非会计专业本科教材，并可作为企业经理和总会计师培训参考书。

【作者简介】

安东尼．A．阿特金森（AnthonyA.Atkinson），ProfessorintheSchoolofAccountancyattheUniversityofWaterloo.AnthonyA.AtkinsonreceivedaBachelorofCommerceandM.B.A.degreesfromQueensUniversityinKingston，Ontario，andM.S.andPh.D.degreesinIndustrialAdministrationfromCarnegie-MellonUniversityinPittsburgh.HeisafellowoftheSocietyofManagementAccountantsofCanadaandhaswrittenorcoauthoredtwotexts，variousmonographs，andmorethan35articlesonperformancemeasurementandcosting.In1989，theCanadianAcademicAccountingAssociationawardedAtkinsontheHaimFalkPrizeforDistinguishedContributiontoAccountingThoughtforhismonographthatstudiedtransferpricingpracticeinsixCanadiancompanies.HehasservedontheeditorialboardsoftwoprofessionalandfiveacademicjournalsandisapastEditoroftheJournalofManagementAccountingResearch.AtkinsonalsoservedasamemberoftheCanadiangovernmentsCostStandardsAdvisoryCommittee，forwhichhedevelopedthecostingprinciplesitnowrequiresofgovernmentcontractors.
罗伯特·S·卡普兰（Kaplan，RobertS.），RobertS.KaplanisBakerFoundationProfessorattheHarvardBusinessSchool.KaplanjoinedtheHBSfacultyin1984afterspending16yearsonthefacultyofthebusinessschoolatCarnegie-MellonUniversity，whereheservedasDeanfrom1977t01983.KaplanreceivedaB.S.andM.S.inElectricalEngineeringfromM.I.T.，andaPh.D.inOperationsResearchfromCornellUniversity.HehasreceivedhonorarydoctoratesfromUniversityofStuttgartandUniversityofLodz.Kaplan，aco-developerofbothactivity-basedcostingandtheBalancedScorecard，hasshownhowtodesigncostandperformancemanagementsystemsforeffectivestrategyimplementationandoperationalexcellence.Hehasauthoredorco-authored13books，16HarvardBusinessReviewarticles，andmorethan1200therpapers.Hisfourthbookco-authoredwithDavidNorton，Alignment，waspublishedinFebruary2006.HispreviousbookswithNortonincludeStrategyMaps，namedasoneofthetoptenbusinessbooksof2004byStrategy&Businessandamazon.corn，TheStrategy-FocusedOrganization，namedbyCapGeminiErnst&Youngasthebestinternationalbusinessbookforyear2000，andTheBalancedScorecard：TranslatingStrategyintoAction，whichhasbeentranslatedint022languagesandwonthe2001WildmanMedalfromtheAmericanAccountingAssociationforitsimpactonpractice.Kaplansmostrecentbook，ontime-drivenactivity-basedcosting，waspublishedinMarch2006.KaplanwasinductedintotheAccountingHallofFamein2006andreceivedtheLifetimeContributionAwardfromtheManagementAccountingSectionoftheAmericanAccountingAssociationinJanuary2006.Hewasselectedamongthetop20BusinessWriters/ManagementGurusintheFinancialTimes2005CEOSurvey.KaplanreceivedtheOutstandingAccountingEducatorAwardin1988fromtheAmericanAccountingAssociation（AAA），the1994CIMAAwardfromtheCharteredInstituteofManagementAccountants（UK）for"OutstandingContributionstotheAccountancyProfession，"andthe2001DistinguishedServiceAwardfromthInstituteofManagementAccountants（IMA）forcontributionstothepracticeanacademiccommunity.
埃拉·梅·玛苏姆拉（Matsumura，EllaMae），EllaMaeMatsumuraisanAssociateProfessorintheDepartmentofAccountingandInformationSystemsintheSchoolofBusinessattheUniversityofWisconsin-Madison，andisaffiliatedwiththeuniversitysCenterforQuickResponseManufacturing.ShereceivedanA.B.inMathematicsfromtheUniversityofCalifornia，Berkeley，andM.Sc.andPh.D.degreesfromtheUniversityofBritishColumbia.MatsumurahaswontwoteachingexcellenceawardsattheUniversityofWisconsin-MadisonandwaselectedasalifetimefellowoftheuniversitysTeachingAcademy，formedtopromoteeffectiveteaching.SheisamemberoftheuniversityteamawardedanIBMTotalQualityManagementPartnershipgranttodevelopcurriculumfortotalqualitymanagementeducation.MatsumurahasservedinvariousleadershippositionsintheAmericanAccountingAssociation，includingSecretary-TreasurerandPresidentoftheAssociationsManagementAccountingSection.ShealsochairedorservedonnumerousAssociationcommittees.SheservedtwotermsasanAssociateEditorofAccountingHorizonsandiscurrentlyco-editorofthejournal.Herpastandcurrentresearcharticlesfocusondecisionmaking，performanceevaluation，andcompensationissues.Shealsocoauthoredamonographoncustomerprofitabilityanalysisincreditunions.
S.马克·杨（Young，S.Mark），S.MarkYoungholdstheGeorgeBozanicandHolmanG.HurtChairinSportsandEntertainmentBusinessandisalsoProfessorofAccounting，ProfessorofManagementandOrganizationattheMarshallSchoolofBusiness，UniversityofSouthernCaliforniaandProfessorofCommunicationattheAnnenbergSchoolforCommunicationatUSC.Previously，Dr.YoungservedastheAssociateDeanforAcademicPlanningandAssociateDeanandAcademicDirectoroftheMarshallMBA（Full-TimeMBA）Program.ProfessorYoungreceivedanA.B.fromOberlinCollege（Economics），anM.Acc.fromtheOhioStateUniversity，andaPh.D.fromtheUniversityofPittsburgh.ProfessorYounghaspublishedresearchinavarietyofjournalsincludingTheAccountingReview，Accounting，OrganizationsandSociety，theJournalofAccountingResearch，theJournalofMarketingResearch，theAcademyofManagementReviewandtheJournalofResearchinPersonality.Currently，heisontheeditorialboardofseveralmajorjournalsandwaspastAssociateEditorforTheAccountingReview.In2006，hewasaco-winneroftheNotableContributiontotheAccountingLiterature（withShannonAnderson）andhaswontheNotableContributionstotheManagementAccountingLiteratureAwardtwice——withFrankSelto（1994）andShannonAnderson（2003）.HealsoreceivedtheJimBullochAwardforInnovationsinManagementAccountingEducationin2005.Dr.YounghasextensiveexecutiveteachingandconsultingexperiencehavingtaughtinexecutiveprogramsforDaimler-Chrysler，TexasInstruments，ShellOil，AMGENandBritishAirways.Mostrecently，YounghashadconsultingorresearchrelationshipswiththeFirstDataCorporation，theChryslerCorporation，TexasInstrumentsandSouthwestAirlines.Hehaswonfouroutstandingteachingawardsattheundergraduateandgraduatelevels，includingtheGoldenAppleTeachingAwardandisaDistinguishedFellowintheCenterforExcellenceinTeachingatUSC.Currentlyheteachescoursesinmanagementaccountingandentertainmentmanagement，andleadstheentertainmentmanagementprogramwithintheMarshallSchoolatUSC.Hisbook，EntertainmentManagement——UnderstandingtheBusinessofMotionPictures，Television，MusicandGameswillsoonbepublishedbyPrenticeHall.ProfessorYoungalsomaintainsaninterestinpopularcultureandhispaper，"NarcissismandCelebrity，"（withDr.DrewPinsky）publishedintheJournalofResearchinPersonality（October2006：463-471）recentlyreceivedworld-wideattention.YoungevenappearedonMitchAlbomsandHowardSternsshowstodiscussthefindingsoftheresearch.

【目录】

第1章创造价值的管理会计信息
第2章成本管理的概念与成本习性
第3章传统的成本管理系统
第4章作业成本管理系统
第5章作业和流程决策所需的管理会计信息
第6章成本信息用于定价和产品计划
第7章管理会计和控制系统：对价值链的业绩评价
第8章管理会计和控制系统中的激励制度
第9章平衡计分卡
第10章利用预算实现组织目标
第11章资本预算编制：长期资产
第12章财务控制
术语表
主题索引
姓名与公司名称索引