圣智学习

《管理会计》将传统管理会计内容与现代管理会计融为一体，突出20世纪80年代以来为适应高新技术、信息时代、全球化竞争和企业权力集中的需要而发展起来的新理论、概念和方法，包括作业成本计算、作业预算、激励制度、质量成本、环境成本、平衡计分卡等。《管理会计》共分19章，系统介绍了管理会计的基本知识：成本归集与产品成本（第2章至第7章）；计划与控制（第8章至第14章）；管理决策（第15章至第19章）等。
作为一本在海外深受欢迎的著名管理会计教材，《管理会计》案例丰富，理论与实践紧密结合，非常适合会计专业和非会计专业的高年级本科生和研究生，以及MBA学生选作管理会计教材。


 

Don R.Hansen，美国俄克拉荷马州立大学会计学教授，他的研究兴趣包括作业成本管理和计 量模型，是美国《会计评论》编辑。

1 Introduction: The Role, History, and Direction of Management Accounting
Management Accounting Information System
Management Accounting and Financial Accounting
A Brief Historical Perspective of Management Accounting
Current Focus of Management Accounting
The Role of the Management Accountant
Management Accounting and Ethical Conduct
Certification
Summary of Learning Objectives Key Terms
Questions for Writing and Discussion
Exercises
Problems

PART 1: Cost Accumulation and Product Costing
2 Basic Management Accounting Concepts
Cost Assignment: Direct Tracing, Driver Tracing, and Allocation 30
Product and Service Costs
External Financial Statements
Types of Management Accounting Systems: A Brief Overview
Summary of Learning Objectives Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Cases
Research Assignments
3 Activity Cost Behavior
The Basics of Cost Behavior
Activities, Resource Usage, and Cost Behavior
Methods for Separating Mixed Costs into Fixed and Variable Components
Reliability of Cost Formulas
Multiple Regression
Managerial Judgment
Summary of Learning Objectives
Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Case
Research Assignment
Activitv-Based Costing
Unit Costs
Importance of Unit Product Costs
Production of Unit Cost Information
Functional-Based Product Costing
Plantwide Rates
Departmental Rates
Limitations of Functional-Based Cost Accounting Systems
Nonunit-Related Overhead Costs
Product Diversity
An Example Illustrating the Failure of Unit-Based Overhead Rates
Activity-Based Product Costing:Detailed Description
Identifying Activities and Their Attributes
Assigning Costs to Activities
Assigning Activity Costs to Other
Activities Assigning Costs to Products
Homogeneous Pools of Activities
Process for Reducing the Number of Rates
Detailed Classification of Activities
Comparison with Functional-Based Costing
Activity-Based Customer and Supplier Costing
Activity-Based Customer Costing
Activity-Based Supplier Costing
Summary of Learning Objectives
Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Cases
Research Assignment
Job-Order Costing
Characteristics of the Job-Order Environment
Job-Order Production and Costing
Process Production and Costing
Calculating Unit Cost with Job-Order Costing
Keeping Track of Job Costs with Source Documents
Job-Order Cost Sheet Materials Requisitions
Job Time Tickets
Other Source Documents
The Flow of Costs Through Accounts
Accounting for Materials
Accounting for Direct Labor Cost
Accounting for Overhead
Accounting for Finished Goods
Accounting for Cost of Goods Sold
Accounting for Nonmanufacturing Costs
Appendix: Journal Entries Associated with Job-Order Costing
Summary of Learning Objectives
Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Case
Research Assignments
Process Costing
Characteristics of Process Manufacturing
Types of Process Manufacturing
How Costs Flow Through the Accounts in Process Costing
Accumulating Costs
in the Production Report
Service and Manufacturing Firms
The Impact of Work-in-Process Inventories on Process Costing
Equivalent Units of Production
Two Methods of Treating Beginning Work-inProcess Inventory
Weighted Average Costing
Five Steps in Preparing a Production Report
Example of the Weighted
Average Method
Evaluation of the Weighted Average Method
Multiple Inputs and Multiple Departments
Nonuniform Application of Manufacturing Inputs
Multiple Departments
Appendix: Production Report-FIFO Costing
Differences between the FIFO and Weighted Average Methods
Example of the FIFO Method
Summary of Learning Objectives
Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Cases
Research Assignment
Support Department Cost AUocation
An Overview of Cost Allocation
Types of Departments
Allocating Costs from Departments to Products
Types of Allocation Bases
Objectives of Allocation
Allocating One Department\'s Costs to Another Department
A Single Charging Rate
Multiple Charging Rates
Budgeted versus Actual Usage
Choosing a Support-Department Cost Allocation Method
Direct Method of Allocatinn
Sequential Method of Allocation
Reciprocal Method of Allocation
Comparison of the Three Methods
Departmental Overhead Rates and Product Costing
Summary of Learning Objectives
Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Cases
Research Assignments

PART 2 Planning and Control
Functional and Activity-Based
Budgeting
Description of Budgeting
Budgeting and Planning and Control
Advantages of Budgeting
Preparing the Master Budget
Directing and Coordinating Major
Components of the Master Budget
Preparing the Operating Budget
Preparing the Financial Budget
Using Budgets for Performance
Evaluation
Static Budgets versus Flexible Budgets
The Behavioral Dimension of Budgeting
Activity-Based Budgeting
Static Activity Budgets Activity
Flexible Budgeting
Summary of Learning Objectives
Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Cases
Research Assignments
Standard Costing: A Managerial Control Tool
Unit Standards
How Standards Are Developed
Types of Standards
Why Standard Cost Systems Are Adopted
Standard Product Costs
Variance Analysis: General Description
Price and Efficiency Variances
The Decision to Investigate
Variance Analysis: Materials and Labor
Direct Materials Variances
Direct Labor Variances
Variance Analysis: Overhead Costs
Variable Overhead Variances
Fixed Overhead Variances
Appendix: Accounting for Variances
Entries for Direct Materials Variances
Entries for Direct Labor Variances
Disposition of Materials and Labor Variances
Overhead Variances
Summary of Learning Objectives
Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Cases
Research Assignments
Activity and Strategic-Based Responsibility Accounting
Responsibility Accounting Systems
Functional-Based versus Activity-Based Responsibility Accounting
Activity Based versus Strategic-Based Responsibility
Accounting
Operational Details:Overview
Process Value Analysis
Driver Analysis: The Search for Root Causes
Activity Analysis: Identifying and Assessing Value Content
Activity Performance Measurement
Measures of Activity Performance
Value and Nonvalue-Added Cost Reporting
Trend Reporting
The Role of Kaizen Standards
Benchmarking
Drivers andBehavioral fects
Activity Capacity Management
Life-Cycle Cost Budgeting
The Balance Scorecard: Basic Concepts
Strategy Translation
The Role of Performance Measures
The Financial Perspective
Customer Perspective
Process Perspective
Learning and Growth Perspective
Summary of Learning Objectives
Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Case
Research Assignment
Quality Costs and Productivity: Measurement, Reporting, and Contro
Measuring the Costs of Quality
Quality Defined Costs of Quality
Defined Measuring Quality Costs
Reporting Quality Cost Information
Quality Cost Reports Quality Cost Function: Acceptable Quality View
Quality Cost Function: Zero-Defects View
Activity-Based Management and Optimal Quality Costs Trend Analysis
Using Quality Cost Information
Scenario A: Strategic Pricing
Scenario B: New Product Analysis

12 Environmental Cost Management
13 Performance Evaluation in the Decentralized Firm
14 International lssues in Management Acfounting

PART 3 Managerial Decision Making