管理会计/高等学校会计学类英文版教材
内容提要 ：
本书在国外属于最受欢迎的管理会计教材，由著名的管理会计学家余先生推荐。本书为我们提供了管理会计领域最新和最有效工具的综合描述书中包含的受到许多示例支持的资料，为财务专业人士提供必要的技能，以通过改进财务和经营业绩去推动所在组织，增加企业的基础价值、书中包含的示例和实践案例研究，给我们以财务工作新要求的路线图。
作者简介 ：
Don R.Hansen，美国俄克拉荷马州立大学会计学教授，他的研究兴趣包括作业成本管理和计
量模型，是美国《会计评论》编辑。 目录 ：
1 Introduction: The Role, History, and Direction of Management Accounting
Management Accounting Information System Management Accounting and Financial Accounting A Brief Historical Perspective of Management Accounting Current Focus of Management Accounting The Role of the Management Accountant Management Accounting and Ethical Conduct Certification Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems PART 1: Cost Accumulation and Product Costing 2 Basic Management Accounting Concepts Cost Assignment: Direct Tracing, Driver Tracing, and Allocation 30 Product and Service Costs External Financial Statements Types of Management Accounting Systems: A Brief Overview Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Cases Research Assignments 3 Activity Cost Behavior The Basics of Cost Behavior Activities, Resource Usage, and Cost Behavior Methods for Separating Mixed Costs into Fixed and Variable Components Reliability of Cost Formulas …… 4 Activity-Based Costing 5 Job-Order Costing 6 Process Costing 7 Support Department Cost Allocation PART 2 Planning and Control 8 Functional and Activity-Based Budgeting 9 Standard Costing:A Managerial Control Tool 10 Activity-and Strategic-Based Responsibility Accounting 11 Quality Costs and Productivity:Measurement,Reporting,and Control 12 Environmental Cost Management 13 Performance Evaluation in the Decentralized Firm 14 International lssues in Management Acfounting PART 3 Managerial Decision Making |
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