概念与应用
￥ 16.12 2.9折 ￥ 55 九五品
仅1件
作者（美）阿尔布雷克特 等著
出版社北京大学出版社
ISBN9787301132012
出版时间2008-07
版次1
装帧平装
开本16开
纸张胶版纸
页数500页
字数99999千字
定价55元
上书时间2024-05-08
商品详情
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基本信息
书名:概念与应用
定价：55元
作者:（美）阿尔布雷克特 等著
出版社：北京大学出版社
出版日期：2008-07-01
ISBN：9787301132012
字数：669000
页码：500
版次：1
装帧：平装
开本：16开
商品重量：
编辑推荐
本书特色： ◎本书强调商业运作，注重让学生理解企业如何进行商业活动，这使学生更易理解管理会计在商!营中的作用。 ◎通过大量领先企业的真实案例，阐述了管理会计在不同商业环境中的应用。 ◎内容覆盖了不同层次，适合会计专业和非专业学生的需要，为教师授课提供了的灵活性。 ◎章节脉络清晰，重点突出，层次分明，便于教师教学和学生自学。 ◎丰富的教辅及网络资源。
内容提要
本书在一个统一的框架下，阐释了管理会计的相关概念及应用。全书围绕商业活动组织内容，强调商业行为的现实性，兼顾了对管理会计程序的介绍和对决策的强调，注重使不同层次的学生理解会计在商业中的作用。读者不仅能学习到如何进行会计核算，还可以理解如何利用管理会计信息进行有效的商业决策。 本书简明、生动，应用了大量领先企业的真实案例来进行阐述，同时内容覆盖了不同层次。教师授课时可以灵活选择。
目录
PART ONE FOUNDATIONS OF MANAGEMENT ACCOUNTING 1 MANAGEMENT ACCOUNTING AND COST CONCEPTS Management Accounting as a Competitive T001 Management Accounting and Financial Accounting PLanning Controlling Evaluating Managerial Accounting Terminology Terms Used in Planning and Cost-Volume-Profit Analysis Terms Related to Controlling Product Cost Flows Terms Related to Evaluation and Decision Making The Role of Ethics in Management Accounting． End-of-Chapter Materials 2 COST FLows AND BUSINESS ORGANIZATIONS The Flow of Products and Costs in Manufacturing Firms The Product Costing System Accounting for Overhead Estimated Manufacturing Overhead Actual Manufacturing Overhead． Applied Manufacturing Overhead Disposition ofOver-and UnderappliedManufacturing 0verhead The Cost of Goods Manufactured Schedule The F10w of Products and Costs in Service and Mechan dising Firms Comparing Service and Manufacturing Business Activities Product Cost Accumulation in Service Organizations Product Cost Accumulation in Merchandising Organizations The Process Costing System Steps in Process Costing End-of-Chapter Materials． 3 ACTIVITY-BASED COSTING Activity-Based Costing Introduction to Lity Ice Cream Company The Basics ofABC overhead Cost Activities． Analyze Individual Overhead Costs Cost Drivers Assigning Overhead to Production Using ABC． Making Decisions Using ABC Data Summary End—of-Chapter Materials Comprehensive Problem 1-3 PART TWO MAKING DECISIONS USING MANAGEMENT ACCOUNTING 4 COST BEHAVIOR AND DECISiONS USING C。V。P ANALYSIS Understanding W．hy C-v-P Analysis Is Important Basic Cost Behavior Patterns Measuring Level ofActivity Variable Costs Fixed Costs Mixed Costs． Analysis of Mixed Costs The Scattergraph,or Visual-Fit,Method The High-Low Method． A Comparison ofthe Scattergraph and High-Low Methods． Methods of C-V-P Analysis Contribution Margin The C-V-P EquaHon Measuring the Effect ofPotential Changes in C-V-P VariaOles． Using Graphs to“See”C-V-P Relationships． The Profit Graph A Comparison ofGV-P Graphs with C-V-P EquaOons Sales Mix Cost Structure and Operating Leverage End-of-Chapter Materials 5 RELEVANT INFORMATION AND DECISIONS 6 CAPITAL INVESTMENT DECISIONSPART THREE CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM 7 BUDGETING AND CONTROL 8 CONTROLLING COST,AND INVESTMENTPART FOUR CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING 9 NEW MEASURES OF PERFORMANCEAPPENDICESA GLOSSARYB CHECK FIGURES
作者介绍
W Steve Albrecht，杨百翰大学（Brigham Young University）马里奥特管理学院（Marriott School of Management）副院长、安达信讲座教授，同时任教于斯坦福大学（Stanford University）和伊利诺伊大学（University of Illinois）。曾任美国会计协会（American Accounting Ass
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