Management Accounting Demystified(轻松自学系列——管理会计)
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作者： Leonard Eugene Berry著
出 版 社： Oversea Publishing House
出版时间： 2005-11-1字数：版次：页数： 411印刷时间： 2005/11/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780071459617包装： 平装内容简介
Learn the essentials of management accounting in a flash！
This hands-on self-teaching guide covers the fundamentals of management accounting，including cost accounting，how to develop and use information for costing products and services，decision making，operational budgeting，performance evaluation，and other important subjects and provides an update on recent developments in the field。You will learn the key aspects of management accounting as they apply to both for-profit companiesand nonprofits。
Now anyone can grasp the fundamentals of management accounting--without formal training，unlimited time，or a genius IQ。In Management Accounting Demystified，retired CPA and accounting professor Leonard Eugene Berry provides an effective，illuminating，and entertaining way to learn this complex subject。
This self-teaching guide first explains how and why management accounting is at the intersection of accounting information and decision-making。Then，you’ll get details on cost allocation systems，cost analysis，profit planning，operational budgeting，performance evaluations，and more。Featuring end-of-chapter quizzes and a final exam，this book will teach you the ins-and-outs of management accounting in no time at all。
Simple enough for a beginner，but challenging enough for an advanced student，Management Accounting Demystified is your shortcut to a working knowledge of this important business topic。
目录
Introduction
CHAPTER1What Is Management AccounUng?
Information for Decision Making
Strategic Analysis Information
Planning Information
Organizing and Directing Information
Performance Evaluation Information
The Key Accounting and Finance Players
in a Large Business
Changing Roles of the Controller
and Management Accountant
The Profession of Accounting
Management Accounting Compared
t0 Financial Accounting
Summary
CHAPTER2Basic Cost Terms and Concepts
Cost as an Asset or Expense
Costs That Become Assets
Costs That Become Expenses
Identification of Costs and Expenses
in Three Types of Businesses
Tracing costs to cost objects
cost objects
direct costs
Indirect costs
Costs Based on Cost Behavior
T0taL Variable Costs
Relevant Range
TotaL Fixed Costs
Mixed Variable Costs
Stepped Fixed Costs
Unit VS．TotaLCosts
Cost Definitions for Decision Making
Summary of Cost Definitions
Cost FLows in a Manufacturing Business
Preparation of FinanciaL Statements
The Balance Sheet
The Income Statement
Summary
Practice Problems
Solutions to Practice Problems
CHAPTER3 Job 0rder Cost Systems
Factors in Designing a Cost System
Job Order Cost System
The Accounting Components of
a Job Order Costi ng System
Source Documents Used in the System
The GeneraLLedger and Subsidiary Led
The Major Steps In Designing
a Job Order Cost System
Disposition of Overallocated
or UnderaLL0cated Overhead
Summary
Practice Problems
Solutions to Practice Problems
CHAPTER4 cost Allocation systems
CHAPTER5 Process Cost Systems
CHAPTER6 Activity-Bassed Management Systems
CHAPTER7 Costs for Decision Making：Cost Estimation and Cost-Volume-Profit Analysis
CHAPTER8 Costs for Decision Making：Relevant costing and capital expenditure analysis
CHAPTER9 Costs for Decision Making：Setting Prices
CHAPTER10 Profit Planning Using Master Budgets
CHAPTER11：Planning and performance Evaluation：Using Flexible Budgts
CHAPTER12: Performance Evaluation:Standard costing and variances analysis
CHAPTER13: Performance Evaluation:Sales Variances and the Balanced Scorecard
CHAPTER14: Performance Evaluation:in Decentralized Companies
Final Exam
Glossary
Index
