书籍详情
管理会计：英文版
作者：（美）查尔斯H.布兰登（Charles H.Brandon），（美）拉尔夫E.德尔蒂纳（Ralph E.Drtina）著
出版社：机械工业出版社
出版时间：1998-12-01
ISBN：9787111064350
定价：¥89.00
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内容简介
本书全面吸收近十年来理论界和实界关于管理会计的有益成果，对传统管理会计的很多内容进行了改造，代表现代管理会计发展方向。本书的第4版吸收了管理会计领域的最新成果，恰当地将传统管理会计和现代作业管理会的内容融为一体，并加以作业成本、作业管理和价值链分析的一体化作为全书的一条突出的主线。本书在现代管理会计思想、概念和技术方面居于领先地位，其内容新颖，论述富有启发性，各章均附有情景案例，贴近现实，章末提供大量练习题和综合题，全书共分三个部分，即成本归集与产品成本计算、计划与控制、管理决策系统。
作者简介
暂缺《管理会计：英文版》作者简介
目录
1． MANAGEMENT ACCONTING：INFORMATION TO COMPETE
2． COST BEHAVIOR AND PROFITS
3． FULL COST
4． PROCESS ANALYSIS AND ACTIVITY-BASED COSTING
5． PRODUCT COSTING AND FINANCIAL REPORTING
6． SHORT-TERM DECISIONS AND PRICING
7． APPLICATIONOF SHORT-TERM DECISION MODELS
8． LONG-TERM DECISIONS-CAPITAL BUDGETING
9． THE ROLE OF ACCOUNTING IN STRATEGIC PLANNING AND MANAGEMENT CONTROL
10． BUDGETING FOR OPERATIONS AND CASH FLOW
11． PROFIT VARIANCE ANALYSIS AND ENGINEERED COST CENTERS
12． DISCRETIONARY COST CENTERS AND ACTIVITY-BASED MANAGEMENT
13． PERFORMANCE MEASUREMENT AND STRATEGIC COST ANALYSIS
14． PROFIT CENTERS AND TRANSFER PRICING
15． INVESTMENT CENTERS AND COMPENSATION
2． COST BEHAVIOR AND PROFITS
3． FULL COST
4． PROCESS ANALYSIS AND ACTIVITY-BASED COSTING
5． PRODUCT COSTING AND FINANCIAL REPORTING
6． SHORT-TERM DECISIONS AND PRICING
7． APPLICATIONOF SHORT-TERM DECISION MODELS
8． LONG-TERM DECISIONS-CAPITAL BUDGETING
9． THE ROLE OF ACCOUNTING IN STRATEGIC PLANNING AND MANAGEMENT CONTROL
10． BUDGETING FOR OPERATIONS AND CASH FLOW
11． PROFIT VARIANCE ANALYSIS AND ENGINEERED COST CENTERS
12． DISCRETIONARY COST CENTERS AND ACTIVITY-BASED MANAGEMENT
13． PERFORMANCE MEASUREMENT AND STRATEGIC COST ANALYSIS
14． PROFIT CENTERS AND TRANSFER PRICING
15． INVESTMENT CENTERS AND COMPENSATION
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