《成本会计:以管理为**》是美国影响力*大的管理会计教材之一,由美国斯坦福大学商学院**会计学教授、国际公认的会计学权威查尔斯·T·亨格瑞等所著。该书自20世纪60年代出版以来,已连续修订10多次,40多年来一直畅销全球,累计**达200多万册,是一部***的成本与管理会计巨著。
该书贯彻以战略为起点、以价值创造为目的的*新管理会计理念,以丰富翔实的案例、简洁浅显的文字,介绍了基本的成本概念、成本计算方法、本量利分析、预算管理及差异分析等传统管理会计内容,阐释了管理会计的*新发展,如作业成本法及作业成本管理、平衡计分卡,并将作业成本法与各种传统的管理会计方法有效结合,而这正是同类教材所欠缺的。该书的体例和行文让读者身临其境地感受到管理者的需要和困惑,精心挑选的案例使读者领略到各行各业的独特之处,提供的公司实务的全球调查更是让读者意识到全球化近在咫尺。
为了向国内读者全面展现这部会计巨著的风采和魅力,我们推出了该书*新版(第12版)的双语教学版和中国版,同时还翻译出版了���文版。现在展现在读者面前的双语教学版适合已掌握财务会计基本原理的会计学本科生、MPAcc、MBA学生以及在职的

Part One Cost Accounting Fundamentals
1 The Accountant’s Role in the Organization
2 An Introduction to Cost Terms and Purposes
3 Cost-Volume-Profit Analysis
4 Job Costing
5 Activity-Based Costing and Activity-Based Management
Part Two Tools for Planning and Control
6 Master Budget and Responsibility Accounting
7 Flexible Budgets,Direct-Cost Variances,and Management Control
8 Flexible Budgets,Overhead Cost Variances,and Management Control
9 Inventory Costin and Capacity Analysis
10 Determining How Costs Behave
11 Decision Making and Rlelvant Information
12 Pricing Decisions and Cost Management
Part Four Cost Allocation and Revenues
13 Strategy,Balanced Scorecard,and Strategic Profitability Analysis
Part Five Quality and JIT
14 Allocation of Support-Department Costs,Common Costs,and Revenues
15 Cost Allocation:Joint Products and Byproducts
16 Process Costing
17 Balanced Scorecard:Quality,Time,and the Theory of Constraints
18 Inventory Management,Just-in-Tiem
Part Six Investment Decisions and Management Control Systems
19 Capital Budgeting and Cost Analysis
20 Management Control Systems,Transfer Pricing,and Multinational Considerations
AppendixA:Global Srverys of Company Practice
AppendixB:Recommended Readings
AppendixC:Notes on Compoud Interest and Interest Tables
AppendixD:Cost Accounting in Professional Examinations
Glossary