高级管理会计：英文版 第三版

　　（第三版）这是一部具有国际先进水平的管理会计教材，充分展示了现代信息技术高速发展给管理会计提出的最新挑战。作业成本计算及莫管理是不书的重要内容之一，它突出以客户需求为导向，介绍了产品设计阶段的目标成本计算和产品主严阶段不断改进的成不计算方法。对比记分卡是管理会计的新方法，本书对此进行了全面系统的介绍，这也是本书的独到之处。同时，本书对分权管理下的分部业绩的计量与评价方法也进行了深入的研究；最后两章运用代理人理论，研究激励与补偿制度，以及委托与代理人之间最佳契约模型的设计。此外，该书所采用的案例均来自世界级大公司的实际管理活动。本书适合经理人员和广大财会人员阅读，有助于在实际管理工作中借鉴与创新。

暂缺《高级管理会计：英文版 第三版》作者简介

    INTRODUCTION
    Origins of Cost Management Systems
    The Scientific Management Movement
    Management Control for Diversified Organizations
    From Cost Management to Cost Accounting
    Recent Developments in Manufacturing and Service Companies
    Contemporary Management Accounting Developments
    Summary
   UNDERSTANDING COST BEHAVIOR
    The Role of Management Accounting
    Understanding Cost Behavior
    An Example of Cost Structure
    Deriving the Total Cost Function
    Determining the Cost per Unit ofService Provided
    Handling Indirect (Common) Costs
    Computing the Cost of Unused Capacity
    Cost-Volume-Profit Analysis
    Summary 27 ?Problems
   SHORT-TERM BUDGETING, RESOURCE ALLOCATIONS, AND
   CAPACITY COST
    The Example
    Short-Term Planning and Budgeting
    Activities, Resource Use, and Costs
    Optimizing the Use of Short-Term Resources
    Equal Sales Objective
    Total Sales Objective
    Short-Run Profit Objective
    Opportunity Costs, Capacity Costs, and the Theory of Constraints
    The Issue of Multiple Resources
    Effects of Reengineering and Continuous tmprovement on
    Profitability
    The Role of Cost Information in Allocating Short-Term Resources
    Budgeting Operations
    Production and Resource Use
    Cash Flows
    Summary Problems Cases: Choosing a Product Mix
    California Products Corporation: Analyze Product Profitability with
    Machine Constraints and Committed and Flexible Costs
   ASSIGNING RESOURCE COSTS TO PRODUCTION COST
   CENTERS
    Why Assign Service Department Costs?
    Measuring Costs of Using Service Departments
    Avoid Estimates and Allocations for Cost Control
    A Fundamental Cost Accounting Equation
    Assigning Service Department Costs
    Service Departments Not Directly Supporting Production Output
    Primary and Secondary Activities
    The Nature and Problems of Reciprocal Services
    Fall River Company: A Numerical Example
    The Economic Insights'of the Reciprocal Method
    The Treatment ofCommitted Costs
    Make-or-Buy Decisions and Cost Assignments
    Special Case for Arbitrary Allocations
    Summary Appendix 3.1: The Reciprocal Cost Procedure
    Problems Case: Seligram, Inc.: Electronic Testing Operations
   ACTIVITY-BASED COST SYSTEMS
    Assigning Service Department Costs to Activities
    Identifying Activities and Mapping Resource Costs to Activities
    Estimates or Allocations?
    Assigning Service Department Costs: Some Pixed and Some Variable
    Activity Cost Drivers
    Selecting Activity Cost Drivers
    Designing the Optimal System
    Summary Cases: The Classic Pen Company Western Dialysis
    Clinic Paisley tnsurance Company: Activity-Based Costing in a
    Service Industry Bedford Mining The Rossford Plant
    The Portables Group John Deere Component Works (A)
   ACTIVITY-BASED MANAGEMENT
    The Product Profitability Whale Curve
    Pricing
    Demand Curve Estimation
    Short-Term Pricing
    ABC Costing For a New Order
    Determining Profit Margins
    Using ABC for Analyzing Customer Profitability
    Product Substitution
    Redesign Products
    Improve Processes and Operations Strategy
    Technology Investment
    Eliminate Products
    Activity-Based Management: A Summary Problems Cases:
    Price Leadership in an Oligopoly Siemens Electric Motor Works (A)
    Kanthal (A) Indianapolis: Activity-Based Costing of City
    Services (A) The Co-operative Bank John Deere
    Component Works (B)
   COST BASED DECISION MAKING
    Target Costing
    Customer Orientation
    The Target Costing Process
    Target Costing in Action: Toyota Motors
    Tear-Down Analysis
    Quality Funetion Deployment
    Value Engineering
    Reengineering
    Kaizen Costing
    Target Costihg: A Comprehensive Example
    Value Engineering
    Functional Analysis
    Reengineerering
    Life Cycle Costing
    Other Costing Tools
    Quality Cost
    Taguchi Cost
    Environmental, Salvage, and Disposal Costs
    Conclusion Problems Cases: PiedmontExpress Forms:
    Process Analysisfor Strategic Decision Making Activity-based
    Management at Stream International MosCo, Inc.
   DECENTRALIZATION
    Why Decentralize
    The Environment ofthe Firm
    Information Specialization
    Timeliness ofResponse
    Conservation ofCentral Management Time
    Computational Complexity
    Trainingfor Local Managers
    Motivationfor Local Managers
    Summary
    Organization of Decentralized Units
    Standard Cost Centers
    Revenue Centers
    Discretionary Expense Centers
    Profit Centers
    Investment Centers
    Developing a Perfonnance Measure for Decentralized Operating Units
    Problems ofGoal Congruence
    Problems of Externalities
    Overconsumption of Perquisites
    Summary Problems Cases: Pinnacle Mutual Life Insurance
    Company Wattie Frozen Foods, Ltd.: A New Zealand Case Study in
    Management Accounting and Extreme Decentralization Industrial
    Chemicals Company BP America: Cost Centers and Profit Centers
    Empire Glass Company
   THE BALANCED SCORECARD: MEASURING TOTAL BUSlNESS
   UNIT PERFORMANCE
    The Balanced Scorecard
    Financial Perspective
    Customer Perspective
    Internal Business Process Perspective
    Learning & Growth Perspective
    Summary ofBalanced Scorecard Perspective
    Linking Multiple Scorecard Measures to a Single Strategy
    Cause and Effect Relationships
    Performance Drivers
    Diagnostic Versus Strategic Measures
    Four Perspectives: Are They Sufficient?
    Summary Cases: Chadwick, Inc.: The Balanced Scorecard
    Chemical Bank: Implementing the Balanced Scorecard United Way
    of Southeastern New England (UWSENE) MobilUSM&R(Al)
    Mobil USM&R (A2) Mobil USM&R (B): New England Sales
    and Distribution Mobil USM&R (C): Lubricants Business Unit
    Mobil USM&R (D): Gasoline Marketing
   FINANCIAL MEASURES OF PERFORMANCE
    The Nature of Finaricial Control
    Control in the Aggregate Using Financial Measures
    Control in the Small Using Nonfinancial Measures
    Operations Control and Management By Exception Using Variance
    Analysis
    An Example: Jersey River Book Puhlishing Company
    The Role of Variance Analysis
    The Planning Variance
    The Flexible Budget Variance
    Flexihle Budget Variancesfor Unit-Related Costs-Price and
    Quantity Effects
    Flexihle Budget Variancesfor Batch-Related Costs-Batch Size and
    Batch Cost Effects
    Flexible Budget Variancesfor Product-Related Costs
    Facility-Sustaining Costs
    summary
    Organization Control Using Profit Measures
    Using Profits to Assess Organization Unit Performance
    Choosing a Prqfit Index
    Short Run Operating Margin
    Controllable Contribution
    Divisional Segment Margin
    Divisional Profit Before Taxes
    Common Revenues
    Transfer Pricing
    Market Prices
    Using Marginal Cost Transfer Prices
    Using Activity-Based Costsfor Transfer Pricing
    Full Costs
    Dual-Rate Transfer Prices
    Negotiated Market-Based Price
    Transfer Pricing-A Summary ofPractice
    Domestic Versus International Transfer Pricing
    Other Measures of Performance
    Productivity Measures
    Return on Investment
    Material Yield
    Labor Yield
    Equipment Yield
    Summary Problems Cases: Transfer Pricing in an
    Automobile Dealership-Shuman Automobiles, Inc. Transfer
    Pricing Among Related Businesses-Kirkpatrick Associates, Incorporated
    Transfer Pricing in a Multinational Corporation-Del Norte Paper
    Company (A) Managing Profit Center Performance-Wilkinson
    Transport (B) Internal Transfer Pricing With an Outside Market-
    The New Brunswick Company
   FINANCIAL MEASURES OF PERFORMANCE: RETURN
   ON INVESTMENT (ROI) AND ECONOMIC VALUE ADDED(EVA)
    Retating Profits to Assets Employed
    A Historical Perspective
    The Matsushita Intemal Capital System
    The Danger of ROI Control
    A Simple Example
    Technical Shortcomings of the ROI Measure
    Economic Value Added (Residual Income)
    Expense Versus Capitalize
    Leased Assets
    Price-Level Adjustments
    Depreciation Method
    Summary of Technical Adjustments to ROI and EVA Calculations
    Linking ABC to Economic Value Added: Assigning Assets
    Summary Problems Cases: Using EVA andMVA at
    Outsowce, Inc. Purity Steel Corporatiorn, 1995 Western
    Chemical Corporation: Divisional Performance Measurement
   MEASURING CUSTOMER, INTERNAL BUSINESS PROCESS, AND
   EMPLOYEE PERFORMANCE
    Customer Perspective
    Market and Account Share
    Customer Retention
    Customer Acquisition
    Customer Satisfaction
    Customer Profitability
    Beyond the Core: Meeting Customer' s Expectations
    Intemal Business Perspective: Operations and Innovation Processes
    Operational Excellence: Time, Quality, and Cost
    Measurements
    Innovation Measures
    Employee Capabilities
    Core Employee Measurement Group
    Strategic Job Coverage
    Summary and Conclusion Problems Cases: Draper
    Instruments Texas Instruments: Materials and Control Group
   INVESTING TO DEVELOP FUTURE CAPABILITIES
   TECHNOLOGY
    Is a New Theory Needed?
    Short Time Horizon
    Excessively High Discount Rates
    Risk Adjustments
    Alternatives to New Investment
    Incremental versus Global Analysis
    Front-End Investment Costs
    Benefits Invisible Using Traditional Cost Systems
    Measuring All The Benefits from the New Process
    Reduced Inventory Levels
    Less Floor Space
    Quality Improvements
    More-Accurate, Less-Precise Estimates
    The Difficult-to-Quantify Benefits
    Investing in Organizational Capabilities
    External Integration: Linking Design to the Customer
    Internal Integration: Connecting Functions Within the
    Organization
    Flexibility: Responsiveness to Change
    Experimentation: Achieving Continuous Improvement
    Cannibalization: Achieving Radical Improvement
    Summary on Building Organizational Capabilities The
    Bottom Line Problems Cases: Othello Corporation (A):
    Capital Equipment Planning and Control Wilmington Tap
    and Die Stermon Mills Incorporated Burlington
    Northern: The ARES Decision (A) Burlington Nvrthern: The
    ARES Decision (B)
   INCENTIVE AND COMPENSATION SYSTEMS
    The Expectancy View of Behavior
    Intrinsic and Extrinsic Rewards
    Tying Rewards to Performance
    Rewards Based on Financial Performance
    Rewards Based on Group or Individual Performance
    Rewards Based on Nonfinancial Measures of Performance
    Executive Compensation
    Incentive Compensation and the Principal-Agent Relationship
    Important Attributes of Compensation Systems
    Rolefor Bonus and Incentive Contracts
    Types oflncentives
    Specific Forms Assumed by Monetary Compensation Plans
    Evaluating Accounting-Based Incentive Compensation Schemes
    Short-Term versus Long-Term Performance Measures
    Are Chief Executives Overpaid?
    Rewarding Other Organization Member
    Gainsharing
    Piecerate Systems
    Labor-Related Plans
    Bonus Systems
    Summary Problems Cases: McDonald's Corporation:
    Designing an Incentive System Analog Devices, Inc. (A)
    The Charles River Company RKO Warner Video, Inc.: Incentive
    Compensation Plan Duckworth Industries, Inc.-Incentive
    Compensation Programs
   FORMAL MODELS IN BUDGETING AND INCENTIVECONTRACTS
    Issues and Terms in Formal Incentive Models
    Wealth Leisure and Risk Attitudes
    Individual Honesty and the Role ofContract Monitoring
    Choosing the Right Manager and the Role of Information
    Balancing Incentive and Return Considerations
    Problems of Obtaining Information for Standards and Budgets
    Using Information for Rewards and Control-The Moral Hazard
    Problem
    Moral Hazard and Information Impactedness
    The Agency Model
    The Setting
    The Motivational Problem: Why a Flat Wage Will Not Do
    The Principal's Problem: How to Tie Reward to Performance
    Eliciting Honest Revelation of Privately Held Beliefs
    The Role of Uncertainty in the Soviet Incentive Model
    Limitations ofthe Truth-Inducing Budget Scheme
    Truth-Inducing Schemesfor Resource Allocation Decisions
    The Role of Insurance
    Summary Problems
   INDEX