成本会计：管理的着重点（第9版）

　　该书作者CharlesT．Horngren是斯坦福大学会计学名誉教授，曾任美国会计师协会（AAA）会长，多次荣获该协会及其他美国地方会计协会和教育机构授予的杰出会计学教授荣誉和杰出贡献奖等奖励。本书对成本会计的讲解突破了传统成本的概念，介绍了企业新型管理和新型结构的最新成本理论，如顾客核心论、价值链概念、作业基础成本等；成本的概念不再是单一的，而是多重的，不同的决策目的产生不同的成本概念，如作业成本质量成本、时间成本等。虽然成本会计是为管理决策提供数据的工具，但越来越多的成本会计师从数据的提供者成为管理决策的重要成员，因而本书不仅详细介绍了提供成本资料的方法，而且大量介绍了成本管理控制的最新手段。提醒各种情况下可能产生的职业道德问题也是本书的一项重要内容。示范案例是本书的一大特色，这些案例来源于世界范围各大著名公司的实际经营，有助于提高读者学习的兴趣和对所学理论、方法的感性认识。

暂缺《成本会计：管理的着重点（第9版）》作者简介

PARTONECOSTACCOUNTINGFUNDAMENTALS
ITheAccountant'sRoleintheOrganization
2AnIntroductiontoCostTermsandPurposes
3Cost-Volume-ProfitRelationships
4CostingSystemsandActivity-BasedCosting(I):ServiceandMerchandising
Applications.
CostingSystemsandActivity-BasedCosting(II):ManufacturingApplications
AWalkthroughDellComputer
DellComputerVideoCase
PARTTWOTOOLSFORPLANNINGANDCONTROL
6MasterBudgetandResponsibilityAccounting
7FlexibleBudgets,Variances,andManagementControl:I
8FlexibleBudgets,Variances,andManagementControl:II
9IncomeEffectsofAlternativeInventory-CostingMethods
AWalkthroughRitz:Carlton
Ritz-CarltonVideoCase
PARTTHREECOSTINFORMATIONFORDECISIONS
10DeternliningHowCostsBehave
11RelevantRevenues,RelevantCosts,andtheDecisionProcess
12PricingDecisions,ProductProfitabilityDecisions,andCostManagement
AWalkthroughGrandCanyonRailway
GrandCanyonRailwayVideoCase
PARTFOURCOSTALLOCATIONANDREVENUES
13CostAtlocation:I
14CostAllocation:II
15CostAllocation:JointProductsandByproducts
16Revenues,RevenueVariances,andCustomer-ProfitabilityAnalysis
17Process-CostingSystems
AWalkthroughNally&GibsonGeorgetown,Inc.
Nally&GibsonGeorgetown,Inc.VideoCase
PARTFIVEQUALITYANDJIT
18Spoilage,ReworkedUnits.andScrap
19CostManagement:Quality,Time,andtheTheoryofConstraints
20OperationCosting,Just-m-TimeSystems,andBackflushCosting
21InventoryManagementandJust-in-Time
AWalkthroughRitz-Carlton
Ritz-CarltonVideoCase
PARTSIXCAPITALBUDGETING
22CapitalBudgetingandCostAnalysis
23CapitalBudgeting:ACloserLook
AWalkthroughDeerValleyResort
DeerValleyResortVideoCase
PARTSEVENMANAGEMENTCONTROLSYSTEMS
24MeasuringInputYield,Mix,andProductivity
25ControlSystems,TransferPricing,andMultinationalConsiderations
26SystemsChoice:PerformanceMeasurement,Compensation,andMultinational
Considerations
AWalkthroughDellComputer
DellComputerVideoCase
AppendixASurveysofCompanyPractice
AppendixBRecommendedReadings
AppendixCNotesonCompoundInterestandInterestTables
AppendixDCostAccountinginProfessionalExaminations
AuthorIndex
CompanyIndex
SubjectIndex