本书在一个统一的框架下,阐释了管理会计的相关概念及应用。全书围绕商业活动组织内容,强调商业行为的现实性,兼顾了对管理会计程序的介绍和对决策的强调,注重使不同层次的学生理解会计在商业中的作用。读者不仅能学习到如何进行会计核算,还可以理解如何利用管理会计信息进行有效的商业决策。
本书简明、生动,应用了大量领先企业的真实案例来进行阐述,同时内容覆盖了不同层次。教师授课时可以灵活选择。

PART ONE FOUNDATIONS OF MANAGEMENT ACCOUNTING
1 MANAGEMENT ACCOUNTING AND COST CONCEPTS
Management Accounting as a Competitive T001
Management Accounting and Financial Accounting
PLanning
Controlling
Evaluating
Managerial Accounting Terminology
Terms Used in Planning and Cost-Volume-Profit Analysis
Terms Related to Controlling Product Cost Flows
Terms Related to Evaluation and Decision Making
The Role of Ethics in Management Accounting.
End-of-Chapter Materials
2 COST FLows AND BUSINESS ORGANIZATIONS
The Flow of Products and Costs in Manufacturing Firms
The Product Costing System
Accounting for Overhead
Estimated Manufacturing Overhead
Actual Manufacturing Overhead.
Applied Manufacturing Overhead
Disposition ofOver-and UnderappliedManufacturing
0verhead
The Cost of Goods Manufactured Schedule
The F10w of Products and Costs in Service and
Mechan dising Firms
Comparing Service and Manufacturing Business Activities
Product Cost Accumulation in Service Organizations
Product Cost Accumulation in Merchandising
Organizations
The Process Costing System
Steps in Process Costing
End-of-Chapter Materials.
3 ACTIVITY-BASED COSTING
Activity-Based Costing
Introduction to Lity Ice Cream Company
The Basics ofABC
overhead Cost Activities.
Analyze Individual Overhead Costs
Cost Drivers
Assigning Overhead to Production Using ABC.
Making Decisions Using ABC Data
Summary
End—of-Chapter Materials
Comprehensive Problem 1-3
PART TWO MAKING DECISIONS USING MANAGEMENT ACCOUNTING
4 COST BEHAVIOR AND DECISiONS USING C。V。P ANALYSIS
Understanding W.hy C-v-P Analysis Is Important
Basic Cost Behavior Patterns
Measuring Level ofActivity
Variable Costs
Fixed Costs
Mixed Costs.
Analysis of Mixed Costs
The Scattergraph,or Visual-Fit,Method
The High-Low Method.
A Comparison ofthe Scattergraph and High-Low Methods.
Methods of C-V-P Analysis
Contribution Margin
The C-V-P EquaHon
Measuring the Effect ofPotential Changes in C-V-P VariaOles.
Using Graphs to“See”C-V-P Relationships.
The Profit Graph
A Comparison ofGV-P Graphs with C-V-P EquaOons
Sales Mix
Cost Structure and Operating Leverage
End-of-Chapter Materials
5 RELEVANT INFORMATION AND DECISIONS
6 CAPITAL INVESTMENT DECISIONS
PART THREE CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM
7 BUDGETING AND CONTROL
8 CONTROLLING COST,AND INVESTMENT
PART FOUR CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING
9 NEW MEASURES OF PERFORMANCE
APPENDICES
A GLOSSARY
B CHECK FIGURES

本书特色:
◎本书强调商业运作,注重让学生理解企业如何进行商业活动,这使学生更易理解管理会计在商!
营中的作用。
◎通过大量领先企业的真实案例,阐述了管理会计在不同商业环境中的应用。
◎内容覆盖了不同层次,适合会计专业和非专业学生的需要,为教师授课提供了*大的灵活性。
◎章节脉络清晰,**突出,层次分明,便于教师教学和学生自学。
◎丰富的教辅及网络资源。