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Jingdong book

管理会计

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Jingdong book

管理会计

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管理会计是将现代管理与会计融为一体、为企业管理者提供决策支持信息的会计分支。自20世纪初以来，管理会计在理论和实践两个方面都取得了丰硕的成果；尤其是20世纪后期以来，为适应社会、经济、技术重大变革而产生的以和为代表的一系列新的管理方法又使管理会计进入了一个大变革、大发展的历史时期。这是编写现代管理会计教材时所必须把握的一个新的起点。但是我们也一致认为，管理会计出现的新发展并不是对传统管理会计的否定，在新的历史条件下传统管理会计的方法体系仍有其实践价值和积极作用。基于这样的认识，我们把传统管理会计和管理会计的新发展统一起来，组成本书的完整内容。
本书是作者在大量参阅中西方近年来出版的管理会计教科书的基础上，结合多年的教学、实践经验编著而成的。全书共分三篇、十五章，主要包括成本计算与管理、管理决策系统、计划与控制系统等三方面的内容。本书的写作结构合理、概念清晰、案例翔实，可作为高等院校有关专业的学生学习的教材，也可以作为广大实务工作者的业务参考用书。本书由林涛博士担任主编，负责总体框架的设计、编写大纲的拟订、各章初稿的修订和全书的总篡与定稿。
Author Description

林涛教授，福建厦门人。1989年9月考入厦门大学，1993年、1996年和1999年相继在厦门大学获得会计学学士、硕士和博士学位。1999年9月至今在厦门大学管理学院会计系任教，同时兼任厦门大学EMBA中心主任。近年来在国内发表了多篇学术论文，参与多项国家级、省部级科研课题的研究工作，独立或合作出版了《企业理财学》、《会计学》、《跨国企业财务管理》等论著、教材和译著十余部。目前的教学和科研领域是企业理财学和现代管理会计。
Catalogue

第二版前言
第一版前言
第一章 管理会计总论
第二章 基本成本概念
第三章 传统成本管理系统
第一节 分批成本计算法
第二节 分步成本计算法

第四章 现代成本管理体系
第一节 作业成本计算法
第二节 作业管理
第三节 目标成本法?Kaizen成本法、约束理论和生命周期成本

第五章 成本性态分析
第一节 成本性态分析
第二节 半变动成本分析

第六章 变动成本计算
第一节 变动成本计算法的原理
第二节 变动成本计算法与完全成本计算法的比较
第三节 变动成本计算法与分部报告

第七章 本一量一利分析
第一节 本一量一利分析的基本模型
第二节 因素变动分析
第三节 本一量一利分析在经营决策中的应用
第四节 本一量一利分析与作业成本计算

第八章 短期经营决策
第一节 决策概述
第二节 基于相关成本分析的短期经营决策
第三节 产品定价决策
第四节 存货管理
第五节 不确定性决策方案的分析评价

第九章 长期投资决策
第一节 现金流量分析和货币时间价值
第二节 资本投资决策评价指标
第三节 资本投资决策
第四节 资本投资决策的风险分析
第五节 通货膨胀对资本投资决策的影响

第十章 预算管理
第一节 预算体系
第二节 全面预算管理
第三节 弹性预算与业绩评价
第四节 其他预算形式

第十一章 标准成本系统
第一节 标准产品成本
第二节 差异分析
第三节 标准成本系统的账务处理

第十二章 责任会计
第一节 责任中心与责任会计的基本内容
第二节 责任中心的业绩评价与考核
第三节 转移价格

第十三章 企业业绩评价体系与激励机制
第一节 企业业绩评价体系
第二节 综合记分卡
第三节 激励机制
附录 货币时间?值表
本书主要参考文献

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