管理会计
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作者(美)阿特金森 等著
出版社清华大学出版社
ISBN9787302189367
出版时间2009-01
版次1
装帧平装
开本16开
纸张胶版纸
页数656页
定价61元
上书时间2024-06-30
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基本信息
书名:管理会计
定价：61.00元
作者:(美)阿特金森 等著
出版社：清华大学出版社
出版日期：2009-01-01
ISBN：9787302189367
字数：
页码：656
版次：1
装帧：平装
开本：大16开
商品重量：
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内容提要
本书由四位管理会计学家编著，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。
目录
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0章 利用预算实现组织目标1章 资本预算编制：长期资产2章 财务控制术语表主题索引姓名与公司名称索引
作者介绍
安东尼．A．阿特金森（Anthony A.Atkinson），Professor ithe School of Accountancy at the University of Waterloo. Anthony A.Atkinsoreceived a Bachelor of Commerce and M.B.A. degrees from QueensUniversity iKingston， Ontario， and M.S. and Ph.D. degrees iIndustrialAdministratiofrom Carnegie-MelloUniversity iPittsburgh. He is a fellow of theSociety of Management Accountants of Canada and has writteor coauthored twotexts， various monographs， and more tha35 articles operformance measurementand costing. I1989， the CanadiaAcademic Accounting AssociatioawardedAtkinsothe Haim Falk Prize for Distinguished Contributioto AccountingThought for his monograph that studied transfer pricing practice isix Canadiancompanies. He has served othe editorial boards of two professional and five academicjournals and is a past Editor of the Journal of Management Accounting Research.Atkinsoalso served as a member of the Canadiagovernments Cost StandardsAdvisory Committee， for which he developed the costing principles it now requiresof government contractors. 罗伯特·S·卡普兰（Kaplan，Robert S.），Robert S. Kaplais Baker FoundatioProfessor at the Harvard Business School.Kaplajoined the HBS faculty i1984 after spending 16 years othe faculty of thebusiness school at Carnegie-MelloUniversity， where he served as Deafrom 1977t0 1983. Kaplareceived a B.S. and M.S. iElectrical Engineering from M.I.T.， and aPh.D. iOperations Research from Cornell University. He has received honorarydoctorates from University of Stuttgart and University of Lodz.Kaplan， a co-developer of both activity-based costing and the Balanced Scorecard，has showhow to desigcost and performance management systems for effectivestrategy implementatioand operational excellence. He has authored or co-authored13 books， 16 Harvard Business Review articles， and more tha120 0ther papers.His fourth book co-authored with David Norton， Alignment， was published inFebruary 2006. His previouooks with Nortoinclude Strategy Maps， named as one ofthe top tebusinesooks of 2004 by Strategy & Business and .corn， TheStrategy-Focused Organization， named by Cap Gemini Ernst & Young as the best internationalbusinesook for year 2000， and The Balanced Scorecard： Translating Strategy intoAction， which haeetranslated int0 22 languages and wothe 2001 WildmaMedalfrom the AmericaAccounting Associatiofor its impact opractice. Kaplans mostrecent book， otime-driveactivity-based costing， was published iMarch 2006.Kaplawas inducted into the Accounting Hall of Fame i2006 and received theLifetime ContributioAward from the Management Accounting Sectioof theAmericaAccounting AssociatioiJanuary 2006. He was selected among the top20 Business Writers/Management Gurus ithe Financial Times 2005 CEO Survey.Kaplareceived the Outstanding Accounting Educator Award i1988 from theAmericaAccounting Associatio（AAA）， the 1994 CIMA Award from the CharteredInstitute of Management Accountants （UK） for "Outstanding Contributions to the Accountancy Profession，" and the 2001 Distinguished Service Award from thInstitute of Management Accountants （IMA） for contributions to the practice anacademic community. 埃拉·梅·玛苏姆拉（Matsumura，Ella Mae），Ella Mae Matsumura is aAssociate Professor ithe Department of Accounting andInformatioSystems ithe School of Business at the University of Wisconsin-Madison， and is affiliated with the universitys Center for Quick ResponseManufacturing. She received aA.B. iMathematics from the University ofCalifornia， Berkeley， and M.Sc. and Ph.D. degrees from the University of BritishColumbia. Matsumura has wotwo teaching excellence awards at the University ofWisconsin-Madisoand was elected as a lifetime fellow of the universitys TeachingAcademy， formed to promote effective teaching. She is a member of the universityteam awarded aIBM Total Quality Management Partnership grant to develop curriculumfor total quality management education.Matsumura has served ivarious leadership positions ithe AmericaAccountingAssociation， including Secretary-Treasurer and President of the AssociationsManagement Accounting Section. She also chaired or served onumerous Associationcommittees. She served two terms as aAssociate Editor of Accounting Horizons and iscurrently co-editor of the journal. Her past and current research articles focus odecisionmaking， performance evaluation， and compensatioissues. She also coauthored amonograph ocustomer profitability analysis icredit unions. S.马克·杨（Young，S.Mark），S. Mark Young holds the George Bozanic and HolmaG. Hurt Chair iSports andEntertainment Business and is also Professor of Accounting， Professor of Managementand Organizatioat the Marshall School of Business， University of SoutherCaliforniaand Professor of Communicatioat the Annenberg School for Communicatioat USC.Previously， Dr. Young served as the Associate Deafor Academic Planning andAssociate Deaand Academic Director of the Marshall MBA （Full-Time MBA）Program. Professor Young received aA.B. from OberliCollege （Economics）， aM.Acc. from the Ohio State University， and a Ph.D. from the University of Pittsburgh.Professor Young has published research ia variety of journals including TheAccounting Review， Accounting， Organizations and Society， the Journal of AccountingResearch， the Journal of Marketing Research， the Academy of Management Review and theJournal of Research iPersonality. Currently， he is othe editorial board of severalmajor journals and was past Associate Editor for The Accounting Review. I2006， hewas a co-winner of the Notable Contributioto the Accounting Literature （withShannoAnderson） and has wothe Notable Contributions to the ManagementAccounting Literature Award twice——with Frank Selto （1994） and ShannonAnderso（2003）. He also received the Jim Bulloch Award for Innovations inManagement Accounting Educatioi2005.Dr. Young has extensive executive teaching and consulting experience havingtaught iexecutive programs for Daimler- Chrysler， Texas Instruments， Shell Oil，AMGEN and British Airways. Most recently， Young has had consulting or researchrelationships with the First Data Corporation， the Chrysler Corporation， TexasInstruments and Southwest Airlines. He has wofour outstanding teaching awardsat the undergraduate and graduate levels， including the GoldeApple TeachingAward and is a Distinguished Fellow ithe Center for Excellence iTeaching at USC. Currently he teaches courses imanagement accounting and entertainment management，and leads the entertainment management program withithe Marshall Schoolat USC. Hiook， Entertainment Management——Understanding the Business of MotionPictures， Television， Music and Games will soobe published by Prentice Hall.Professor Young also maintains ainterest ipopular culture and his paper，"Narcissism and Celebrity，" （with Dr. Drew Pinsky） published ithe Journal ofResearch iPersonality （October 2006： 463-471） recently received world-wide attention.Young eveappeared oMitch Alboms and Howard Sterns shows to discussthe findings of the research.
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