管理会计（英文版.第二版）

管理会计的意义何在?管理会计涉及到哪些方法?如何使用管理会计信息进行决策?本书对上述问题及其他有关问题作了清楚而确切的解释。对于那些接受短期培训的管理者、MBA，以及想迅速了解这一问题核心内容的教师和学生来说，都不失为极具价值的参考书。它还可以作为管理人员的藏书，以及那些有抱负的管理人员完善自己知识和技能的参考资料。

Contents 1 Introduction to management accounting Objectives The two cost and management accounting systems The elements of cost The classification of costs What is management accounting? Costs for decision making The essence Further reading 2 Materials Objectives The valuation of materials Materials management The essence Further reading 3 Labour Objectives Payroll analysis Incentive schemes The cost of labour turnover Other matters The essence Further thoughts Further reading 4 Absorption costing Objectives The aim of absorption costing Overheads Cost centres Overhead absorption The limitations of absorption costing The essence Further reading 5 Marginal costing and breakeven analysis Objectives Marginal costing Breakeven analysis The essence Further reading Absorption costing v marginal costing Objectives 6 Absorption costing Marginal costing The effects on profits and stock valuation Other matters The essence Further reading 7 Activity-based costing Objectives What is activity-based costing (ABC)? The essence Further reading Budgeting and budgetary control Objectives Introduction: the household budget Principles Practical considerations 8 Budget relationships The cash budget The budgeted trading and profit and loss account and the budgeted balance sheet The master budget Flexible budgets The behavioural aspects of budgeting The benefits of budgeting Zero base budgeting The essence Further reading 9 Standard costing Objectives What are standard costs? Cost control using standard costing Material variances Labour variances The profit variance The essence Further reading 10 Capital investment appraisal Objectives Payback method Average rate of retum method Accounting rate of retum How to use annuity tables Present value tables Depredation and cash flows Residual values Taxation Other methods Sensitivity analysis Which method? The essence Further reading Appendix 1 Suggested answers to self assessment questions Throngfirth Manufacturing (Chapter 4) Heaton Postex plc (Chapter 5) Scoubado Manufacturing (Chapter 5) Holme Honley Products plc (Chapter 5) Oldwik & Co. Ltd (Chapter 6) Kim plc (Chapter 6) Pawilkes & Co Ltd (Chapter 7) Budgetary control self check (Chapter 8) The difference between profit and cash (Chapter 8) Jeanles Ltd (Chapter 8) Material variances (Chapter 9) Labour variances (Chapter 9) The equivalent cash price (Chapter 10) Identical cash flows/the treatment of depreciation (Chapter 10) Becwik Ltd (Chapter 10) Appendix 2 Present value tables and annuity tables Index