管理会计:英文 PDF+EPUB+MOBI电子书下载

作者:加里森(美)

出版社:东北财经大学出版社

出版年:1998-08

页数:859

定价:86

装帧:精装

ISBN:9787810444552

作者简介

作者简介

雷·H·加里森,美国注册会计师,伯翰青年大学会计学教授。

Eric W. Noran,华盛顿大学会计博士,香港科技

大学会计学教授。

内容摘要

内容有效性

这本书自1976年第一版以来,已经出版了数百万册,成为世界各地的商人。

学生和教师的首选教材。这个版本反映了JIT和总体质量。

最新的主题包括全面质量管理和控制理论。

目录

CONTENTS

l Managerial Accounting and the Business Environment

The Work of Management and the Need (or Managerial Accounting

Information

Planning

Directing and Motivating

Controlling

The End Results of Managers' Activities

The Planning and Control Cycle

Comparison of Financial and Managerial Accounting

Emphasis on the Future

Relevance and Flexibility of Data

less Emphasis on Precision

Segments of an Organization

Generally Accepted Accounting Principles (GAAP)

Managerial Accounting-Not Mandatory

Expanding Role of Managerial Accounting

The Changing Business Environment

Just-in-Time (JlT)

Total Quality Management (TQM)

Process Reengineering

Automation

The Theory of Constraints (TOC)

International Competition

Organizational Structure

Decentralization

line and Staff Relationships

The Controller

Professional Ethics

Code of Conduct for Management Accountants

Company Codes of Conduct

Codes of Conduct on the International Level

The Certified Management Accountant (CMA)

Summary

Key Terms for Review

Questions

Exercises

Problems

Group Exercises

2 Cost Terms, Concepts, and Classifications

General Cost Classifications

Manufacturing Costs

Nonmanufacturing Costs

period Costs versus Product Costs

period Costs

Product Costs

Cost Classifications on Financial Statements

The Balance Sheet

The lncome Statement

Schedule of Cost of Goods Manufactured

Product Costs-A Closer look

Inventoriable Costs

An Example of Cost Flows

Cost Classifications for Predicting Cost Behavior

Variable Cost

Fixed Cost

Cost Classifications for Assigning Costs to Cost Obiects

Direct Cost

Indirect Cost

Cost Classifications for Decision Making

Differential Cost and Revenue

Opportunity Cost

Sunk Cost

Summary

Review Problem l: Cost Terms

Review Problem 2: Schedule of Cost of Goods Manufactured and

Income Statement

Key Terms for Review

Appendix 2A: Further Classification of Labor Costs

Questions

Exercises

Problems

Cases

Group Exercises

3 Systems Design: Job-Order Costing

The Need for Unit Product Cost Data

Types of Costing Systems

Process Costing

Job-Order Costing

Summary of Costing Methods

Job-Order Costing-An Overview

Measuring Direct Materials Cost

Job Cost Sheet

Measuring Direct Labor Cost

Application of Manufacturing Overhead

Choice of an Allocation Base for Overhead Cost

Computation of Unit Costs

Summary of Document Flows

Job-Order Costing-The Flow of Costs

The Pucchase and issue of Materials

Labor Cost

Manufacturing Overhead Costs

The Application of Manufacturing Overhead

Nonmanufacturing Costs

Cost of Goods Manufactured

Cost of Goods Sold

Summary of Cost Flows

Problems of Overhead Application

Underapplied and Overapplied Overhead

Disposition of Under- or Overapplied Overhead Balances

A General Model of Product Cost Flows

Multiple Predetermined Overhead Rates

Job-Order Costing in Service Companies

Use of Bar Code Technology

Summary

Review Problem: Job-Order Costing

Key Terms for Review

Questions

Exercises

Problems

Cases

Group Exercises

4 Systems Design: Process Costing

Comparison of Job-Order and Process Costing

Similarities between Job-Order and Process Costing

Differences between Job-Order and Process Costing

A Perspective of Process Cost Flows

Processing Departments

The Flow of Materials, Labor, and Overhead Costs

Materials, Labor, and Overhead Cost Entries

Equivalent Units of Prpduction

Weighted-Average Method

Production Report-Weighted-Average Method

Step l: Prepare a Quantity Schedule and Compute the Equivalent

Units

Step 2: Compute the Total and Unit Costs

Step 3: Prepare a Cost Reconciliation

A Comment about Rounding Errors

Operation Costing

Summary

Review Problem: Process Cost Flows and Reports

Key Terms for Review

Appendix 4A: FtFO Method

Questions

Exercises

Problems

Cases

Group Exercises

5 Systems Design: Activity-Based Costing and Quality Management

The Concept of Activity-Based Costing

Level One: Plantwide Overhead Rate

Level Two: Departmental Overhead Rates

Level Three: Activity-Based Costing

Design of an Activity-Based Costing System

Process Value Analysis (PVA)

identifying Activity Centers

Assigning Costs to Activity Centers

Selecting Cost Drivers

Graphic Example of Activity-Based Costing

Numerical Example of Activity-Based Costing

Comtek Sound, Inc.'s Basic Data

Direct Labor-Hours as a Base

Activities as a Base

Benefits and Limitations of Activity-Based Costing

Benefits of Activity-Based Costing

limitations of Activity-Based Costing

Activity-Based Costing and Service Industries

International Use of Activity-Based Costing

Quality Management

Grade

Quality of Design

Quality of Conformance

Quality of Conformance-A Closer Look

Prevention Costs

Appraisal Costs

Internal Failure Costs

External Failure Costs

Distribution of Quality Costs

Quality Cost Reports

Quality Cost Reports in Graphic Form

Use of Quality Cost Information

International Aspects of Quality

The ISO 9000 Standards

Summary

Review Problem: Activity-Based Costing

Key Terms for Review

Appendix 5A: Cosf Flows in an Activity-Based Cosfing System

Questions

Exercises

Problems

Cases

Group Exercises

6 Cost Behavior: Analysis and Use

Types of Cost Behavior Fhtterns

Variable Costs

True Variable versus Step-Variable Costs

The Linearity Assumption and the Relevant Range

Fixed Costs

Types of Fixed Costs

The Trend toward Fixed Costs

Fixed Costs and the Relevant Range

Mixed Costs

The Analysis of Mixed Costs

The High-Low Method

The Scattergraph Method

The Least-Squares Regression Method

The Use ofJudgment in Cost Analysis

Multiple Regression Analysis

Engineering Approach to Cost Study

The Contribution Format

Why a New income Statement Format?

The Contribution Approach

Summary

Review Problem l: Cost Behavior

Review Problem 2: High-Low Method

Key Terms for Review

Append'ix 6A: Least-Squares Regression Calculations

Questions

Exercises

Problems

Cases

Group Exercises

l THE CENTRAL THEME: Planning and Control

7 Cost-Volume-Profit Relationships

The Basics of Cost-Volume-Profit (CVP) Analysis

Contribution Margin

Contribution Margin Ratio (CM Ratio)

Some Applications of CVP Concepts

Importance of the Contribution Margin

Break-Even Analysis

Break-Even Computations

CVP Relationships in Graphic Form

Target Net Profit Analysis

The Margin of Sofety

CVP Considerations in Choosing a Cost Structure

Cost Structure and Profit Stability

Operating Leverage

Automation: Risks and Rewards from a CVP Perspective

Structuring Sales Commissions

The Concept of Sales Mix

The Definition of Sales Mix

Sales Mix and Break-Even Analysis

Sales Mix and per Unit Contribution Margin

Assumptions of CVP Analysis

Summary

Review Problem: CVP Relationships

Key Terms for Review

Questions

Exercises

Problems

Cases

Group Exercises

8 Variable Costing: A Tool for Management

Overvlew of Absorption and Variable Costing

Absorption Costing

Variable Costing

Unit Cost Computations

The Controversy over Fixed Overhead Cost

Income Comparison of Absorption and Variable Costing

The Definition of an Asset

Extended Comparison of Income Data

Effecl of Changes in Production on Net Income

Variable Costing

Absorption Costing

The Impact on the Manager

Other Factors in Choosing a Costing Method

CVP Analysis and Absorption Costing

Pricing Decisions

External Reporting and Income Taxes

Advantages of the Contribution Approach

Variable Costing and the Theory of Constraints

Impact ofJlT Inventory Methods

Summary

Revtew Problem

Key Terms for Review

Questions

Exercises

Problems

Cases

Group Exercises

9 Profit Planning

The Basic Framework of Budgeting

Definition of Budgeting

Personal Budgets

Difference between Planning and Control

Advantages of Budgeting

Responsibility Accounting

Choosing a Budget Period

The Self-lmposed Budget

The Matter of Human Relations

The Budget Committee

The Master Budget-A Network of Interrelationships

Sales Forecasting-A Critical Step

Preparing the Master Budget

The Sales Budget

The Production Budget

Inventory Purchases-Merchandising Firm

The Direct Materials Budget

The Direct Labor Budget

The Manufacturing Overhead Budget

The Ending Finished Goods Inventory Budget

The Selling and Administrative Expense Budget

The Cash Budget

The Budgeted Income Statement

The Budgeted Balance Sheet

Expanding the Budgeted Income Statement

JlT Purchasing

Zero-Base Budgeting

International Aspects of Budgeting

The Need for Further Budgeting Material

Review Problem: Budget Schedules

Key Terms for Review

Appendix 9A: Economic Order QuanHty (EOQj and the

Reorder Point

Questions

Exercises

Problems

Cases

Group Exercises

10 Standard Costs and Operating Performance Measures

Standard Costs-Management by Exception

Who Uses Standard Costs?

Setting Standard Costs

ideal Versus Practical Standards

Setting Direct Materials Standards

Setting Direct Labor Standards

Setting Variable Manufacturing Overhead Standards

Are Standards the Same as Budgets?

Advantages of Standard Costs

Disadvantages of Standard Costs

A General Model for Variance Analysis

Price and Quantity Variances

Using Standard Costs-Direct Materials Variances

Materials Price Variance--A Closer Look

Materials Quantity Variance-A Closer Look

Using Standard Costs-Direct Labor Variances

Labor Rate Variance-A Closer Look

labor Efficiency Variance--A Closer Look

Using Standard Costs-Variable Manufacturing Overhead Variances

Manufacturing Overhead Variance-A Closer Look

Structure of Performance Reports

Variance Analysis and Management by Exception

Operating Performance Measures

Standard Costs and the New Competitive Environment

New Performance Measures

Quality Control Measures

Material Control Measures

Inventory Control Measures

Machine Performance Measures

Delivery performance Measures

Standard Costs and Operating Rerformance Measures

International Uses of Standard Costs

Summary

Review Problem: Standard Costs

Key Terms for Review

Appendix lOA: General Ledger Entries to Record Variances

Questions

Exercises

Problems

Cases

Group Exercises

11 Flexible Budgets and Overhead Analysis

Flexible Budgets

Charcicteristics of a Flexible Budget

Deficiencies of the Static Budget

How the Flexible Budget Works

The Measure of Activity-A Critical Choice

The Overhead ferformance Report-A Closer Look

The Problem of Budget Allowances

Spending Variance Alone

Both Spending and Efficiency Variances

Expanding the Flexible Budget

Fixed Costs and the Flexible Budget

Activity-Based Costing and the Flexible Budget

Overhead Rates and Fixed Overhead Analysis

Flexible Budgets and Overhead Rates

Overhead Applications in a Standard Cost System

The Fixed Overhead Vanances

The Budget Variance--A Closer Look

The Volume Variance-A Closer Look

Graphic Analysis of Fixed Overhead Variances

Cautions in Fixed Overhead Analysis

Overhead Variances and Under- or Overapplied Overhead Cost

Presentations of Variances on the Income Statement

Review Problem: Overhead Analysis

Key Terms for Review

Questions

Exercises

Problems

Cases

Group Exercises

12 Segment Reporting, Profitability Analysis, and Decentralization

Hindrances to Proper Cost Assignment

Omission of Costs

Inappropriate Methods for Allocating Costs among Segments

Arbitrarily Dividing Common Costs among Segments

Segment Reporting and Profitability Analysis

Levels- of Segmented Statements

Assigning Costs to Segments

Sales and Contribution Margin

Traceable and Common Fixed Costs

Traceable Costs Can Become Common Costs

Segment Margin

Varying Breakdowns of Total Sales

Customer Profitability Analysis

Responsibility Accounting

Decentralization and Segment Reporting

Cost, Profit, and Investment Centers

Measuring Management Performance

Rate of Return for Measuring Managerial Ferformance

The Return on Investment (ROl) Formula

Net Operating Income and Operating Assets Defined

Plant and Equipment: Net Book Value or Gross Cost?

Controlling the Rate of Return

Increase Sales

Reduce Expenses

Reduce Operating Assets

The Problem of Allocated Expenses and Assets

Criticisms of ROl

Residual Income-Another Measure of Fterformance

Motivation and Residual Income

Divisional Comparison and Residual Income

Summary

Review Problem l: Segmented Statements

Review Problem 2: Return on Investment (ROl) and Residual Income

Key Terms for Review

Appendix l 2A: Transfer Pricing

Review Problem 3: Transfer Pricing

Questions

Exercises

Problems

Cases

Group Exercises

PART lll THE CAPSTONE: Usina Cost Data in Decision Making

13 Relevant Costs for Decision Making

Cost Concepts for Decision Making

Identifying Relevant Costs

Different Costs for Different Purposes

Sunk Costs Are Not Relevant Costs

Book Value of Old Equipment

Future Costs that Do Not Differ Are Not Relevant Costs

An Example of Irrelevant Future Costs

Why Isolate Relevant Costs?

Adding and Dropping Product Lines and Other Segments

An lllustration of Cost Analysis

A Comparative Format

Beware of Allocated Fixed Costs

The Make or Buy Decision

Strategic Aspects of the Make or Buy Decision

An Example of Make or Buy

The Matter of Opportunity Cost

Special Orders

Utilization of Scaice Resources

Contribution in Relation to Scarce Resources

Managing Constraints

The Problem of Multiple Constraints

Joint Product Costs and the Contribution Approach

The Pitfalls of Allocation

Sell or Process Further Decisions

Activity-Based Costing and Relevant Costs

Summary

Review Problem: Relevant Costs

Key Terms (or Review

Questions

Exercises

Problems

Cases

Group Exercises

14 Capital Budgeting Decisions

Capita Budgeting-An investment Concept

Typical Capital Budgeting Decisions

Characteristics of Business investments

Discounted Cash Flows-The Net Present Value Method

The Net Present Value Method lllustrated

Emphasis on Cash Flows

Recovery of the Original Investment

Simplifying Assumptions

Choosing a Discount Rate

An Extended Example of the Net Present Value Method

Discounted Cash Flows-The Internal Rate of Return Method

The Internal Rate of Return Method lllustrated

Salvage Value and Other Cash Flows

The Process of Interpolation

Using the Internal Rate of Return

The Cost of Capital as a Screening Tool

Comparison of the Net Present Value and the Internal Rate of Return

Methods

Expanding the Net Present Value Method

The Total-Cost Approach

The Incremental-Cost Approach

Least-Cost Decisions

Capital Budgeting and Nonprofit Organizations

Investments in Automated Equipment

Benefits from Automation

Decision Framework for Intangible Benefits

Other Approaches to Capital Budgeting Decisions

The Payback Method

Evaluation of the payback Method

An Extended Example of Payback

payback and Uneven Cash Flows

The Simple Rate of Return Method

Criticisms of the Simple Rate of Return

The Choice of an Investment Base

Postaudit of Investment Proiects

Summary

Review Problem l: Basic Present Value Computations

Review Problem 2: Comparison of Capital Budgeting Methods

Key Terms for Review

Appendix 14A: The Concept of Presenf Value

Appendix 14B: Inflation and Capital Budgeting

Appendix 14C: Fufure Value and Present Value Tables

Questions

Exercises

Problems

Cases

Group Exercises

15 Further Aspects of investment Decisions

Income Taxes and Capital Budgeting

The Concept of After-Tax Cost

The Concept of Depreciation Tax Shield

Modified Accelerated Cost Recovery System

The Choice of a Depreciation Method

Example of Income Taxes and Capital Budgeting

The Total-Cost Approach and Income Taxes

Preference Decisions-The Ranking of investment Projects

Internal Rate of Return Method

Net Present Value Method

Comparing the Preference Rules

Summary

Review Problem: Capital Budgeting and Taxes

Key Terms for Review

Questions

Exercises

Problems

Cases

Group Exercises

Part IV SELECTED TOPlCS FOR FURTHER STUDY

16 Service Department Costing: An Activity Approach

The Need for Cost Allocation

Guidelines for Cost Allocation

Selecting Allocation Bases

Interdepartmental Services

Allocating Costs by Behavior

Pitfalls in Allocating Fixed Costs

Should Actual or Budgeted Costs Be Allocated?

Effect of Allocations on Operating Departments

A Summary of Cost Allocation Guidelines

Implementing the Allocation Guidelines

Basic Allocation Techniques

An Extended Example

No Distinction Made between Fixed and Variable Costs

Should All Costs Be Allocated?

Beware of Sales Dollars as an Allocation Base

Summary

Review Problem: Direct and Step Methods

Key Terms for Review

Questions

Exercises

Problems

Cases

Group Exercises

17 "How Well Am l Doing?" Statement of Cash Flows

The Basic Approach to a Statement of Cash Flows

Definition of Cash

Constructing the Statement of Cash Flows Using Changes in

Noncash Balance Sheet Accounts

An Example of a Simplified Statement of Cash Flows

Constructing a Simplified Statement of Cash Flows

Depreciation, Depletion, and Amortization

The Need for a More Detailed Statement

Organization of the Full-Fledged Statement of Cash Flows

Operating Activities

Investing Activities

Financing Activities

Other Issues in Preparing the Statement of Cash Flows

Cash Flows: Gross or Net?

Operating Activities: Direct or Indirect Method?

Direct Exchange Transactions

An Example of a Full-Fledged Statement of Cash Flows

Eight Basic Steps to Preparing the Statement of Cash Flows

Setting Up the Worksheet (Steps ]-4)

Adiustments to Reflect Gross, Rather Than Net, Amounts (Step 5)

Classifying Entrtes as Operating, Investing, or Financing Activities

(Step 6)

The Completed Statement of Cash Flows (Steps 7 and 8)

Interpretation of the Statement of Cash Flows

Summary

Review Problem

Key Terms for Review

Appendix 17A: The Direct Method of Determining the

"Nef Cash Provided by Operating ActivHies'

Questions

Exercises

Problems

Group Exercises

18 "How Well Am l Doings" Financial Statement Analysis

Limitations of Financial Statement Analysis

Comparison of Financial Data

The Need to Look beyond Ratios

Statements in Comparative and Common-Size Form

Dollar and percentage Changes on Statements

Common-Size Statements

Ratio Analysis-The Common Stockholder

Earnings per Share

Extraordinary Iitems and Earnings per Share

Fully Diluted Earnings per Share

Price-Earnings Ratio

Dividend payout and Yield Ratios

Return on Total Assets

Return on Common Stockholders' Equity

Financial Leverage

Book Value per Share

Ratio Analysis-The Short-Term Creditor

Working Capital

Current Ratio

Acid-Test (Quick) Ratio

Accounts Receivable Turnover

Inventory Turnover

Ratio Analysis-The Long-Term Creditor

Times Interest Earned Ratio

Debt-to-Equity Ratio

Summary of Rafios and Sources of Comparative Ratio Data

Summary

Review Problem: Selected Ratios and Financial Leverage

Key Terms for Review

Questions

Exercises

Problems

Group Exercises

Appondlx Pricing Products and Services

Cost-Plus Pricing

The Absorption Approach

The Contribution Approach

Determining the Markup percentage

Markup on an Absorption Basis

Markup on a Contribution Basis

Target Costing

Reasons (or Using Target Costing

An Example of Target Costing

Service Companies-Time and Material Pricing

Time Component

Material Component

An Example of "lime and Material Pricing

Key Terms for Review

Questions

Exercises

Problems

Photo Credits

Author Index

Company Index

Subject Index

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