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Jingdong book

管理会计

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Jingdong book

管理会计

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《管理会计》主要介绍了变动成本法、本一量一利分析、预测分析、短期经营决策、存货决策、长期投资决策、标准成本法、作业成本计算法、全面预算、责任会计、战略管理会计等主要内容。《管理会计》在编写上注重规范性、实用性和可读性，既有理论，又有案例及思考题、练习题，便于学生掌握、理解管理会计的基本原理并解决实际问题。《管理会计》既可以作为普通高等院校和高职高专院校的会计、工商管理、MPACC、金融等专业的“管理会计”课程的教材，也可以作为会计实务工作者的参考读物。
Author Description

苏利平，硕士研究生导师，内蒙古科技大学经济与管理学院副教授，主要从事会计和财务领域的教学与科研工作。主讲《管理会计》、《财务管理》、《公司理财》等课程。近年来在各类刊物上发表论文近20篇，主持和参加省部级、市级、校级等各级课题15项，获省部级、市级、校级等各级奖8项。
常化滨，硕士研究生毕业，包头职业技术学院讲师，主要从事会计和企业管理领域的教学与科研工作。主讲《管理会计》、《企业管理》、《会计学》等课程。近年来参编《现代企业管理应用与案例》等教材3部，主持校级课题2项，获校级科技成果奖1项。
Catalogue

第一章 管理会计概述
第一节 管理会计的形成与发展
第二节 管理会计的概念
第三节 管理会计与财务会计的关系
第四节 管理会计的原则及职业道德
第二章 成本性态分析与变动成本法
第一节 成本性态分析
第二节 变动成本法
第三章 本量利分析
第一节 本量利分析概述
第二节 保本及盈利分析
第三节 本量利关系中的敏感性分析
第四章 预测分析
第一节 预测分析概述
第二节 销售预测
第三节 利润预测
第四节 成本预测
第五节 资金需求量预测
第五章 短期经营决策
第一节 短期经营决策概述
第二节 短期经营决策分析的基本方法
第三节 生产决策
第四节 定价决策
第六章 长期投资决策
第一节 长期投资决策概述
第二节 长期投资决策需要考虑的重要因素
第三节 长期投资决策的基本方法
第四节 长期投资决策分析的典型案例
第七章 存货决策
第一节 存货的成本
第二节 经济订货批量
第三节 存货决策模型的扩展应用
第四节 零存货管理
第八章 标准成本法
第一节 标准成本和成本差异
第二节 变动成本差异的计算和分析
第三节 固定制造费用成本差异的计算和分析
第四节 成本差异的账务处理
第九章 作业成本计算法
第一节 作业成本计算法概述
第二节 作业成本计算法的基本理论
第三节 作业成本计算
第十章 全面预算管理
第一节 全面预算管理概述
第二节 全面预算的编制
第三节 预算编制的具体方法
第十一章 业绩评价
第一节 分权管理与责任中心
第二节 责任中心的业绩考核
第三节 平衡计分卡
第十二章 战略管理会计
第一节 战略管理会计概述
第二节 战略管理会计研究的内容
第三节 战略管理会计在实际中的应用
附录
参考文献
Book Abstract

（1）变动成本法增强了成本信息的有用性，有利于企业的短期决策。从前面的例子可以看出，在完全成本法下计算的利润受到存货变动的影响，而这种影响是有悖于逻辑的：尽管产品的生产是企业实现利润的必要条件之一，但不是充分条件，只有产品销售出去其价值才为社会所承认，企业也才能取得收入和利润。产品的销售不仅是企业实现收入和利润的必要条件，也是充分条件，多销售才会多得利润。至于在产销均衡的条件下，多生产当然会多得利润，但这在变动成本法和完全成本法下计算的结果是完全一样的。
完全成本法下由于产量波动而导致的利润波动，有时会达到令企业无法承受的程度，即当期增加销售以前生产的亏损产品时，不仅不会提高利润，反而会使利润下降。也就是说，完全成本法下提供的成本信息不仅无助于进行正确的决策，有时还可能是有害的。而在变动成本法下则可以避免上述问题的发生。
（2）变动成本法更符合配比原则中的“期间配比”。变动成本法的基本原理就是将当期所确认的费用，按照成本性态分为两大部分：一部分是与产品生产数量直接相关的成本（即变动成本）。其包括直接材料、直接人工和变动性制造费用，这部分成本中应由已销售产品负担的相应部分（即当期销售成本）需要与销售收入相配比；未销售产品负担的相应部分（即期末存货成本）则需要与未来收入相配比。另一部分则是与产品生产数量无直接联系的成本，即固定性制造费用，这部分成本是企业为维持正常生产能力所必须负担的成本。它们与生产能力的利用程度无关，既不会因为产量的提高而增加，也不会因为产量的下降而减少，只会随着时间的推延而丧失，所以是一种为取得收益而已然丧失的成本，当然应全部列为期间成本而与当期的收入相配比，故而更符合期间配比。至于销售费用、管理费用与财务费用，在变动成本法下同样是作为期间成本，只不过在进行相关决策时，也需要按成本性态进行划分。
（3）变动成本法便于进行各部门的业绩评价。制定标准成本和费用预算、考核执行情况、兑现奖惩是加强企业管理的一种有效做法，变动成本法为这一做法提供了正确的思路和恰当的操作方法。
1）关于提供部门。提供部门的业绩如何，通常可以从以下两个方面来评价：一是提供总成本即供应资金的占用情况。在不影响产品生产需要的前提下，供应资金占用越少越好，因此应当实行总量控制。二是单位供应成本，包括采购成本和保管成本。采购成本包括买价、包装费、运输费、途中保险费、途中损耗、入库前的挑选整理费以及差旅费等；保管成本则主要包括保险费、财产税以及库中损耗等。上述单位供应成本基本上是变动成本法下的变动成本概念，应建立标准成本进行控制和业绩评价。至于供应部门的其他费用，或者可控程度不高，如工资、办公费和维修费等；或者根本不可控，如自设仓库的折旧费、水电费、空调费和取暖费等，基本上属于固定成本，而与存货供应数量没有关系，对供应部门的业绩评价也基本上不包括上述内容。
……
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