管理會計

前言

自2001年12月加入世界貿(mào)易組織以來，中國進(jìn)一步加強(qiáng)了與世界各國的政治、經(jīng)濟(jì)、文化各方面的交流與合作，這一切都注定中國將在未來世界經(jīng)濟(jì)發(fā)展中書寫重要的一筆。然而，中國經(jīng)濟(jì)的發(fā)展正面臨著前所未有的人才考驗，在許多領(lǐng)域都面臨著人才匱乏的問題，特別是了解國際貿(mào)易規(guī)則、能夠適應(yīng)國際競爭需要的國際管理人才，更是中國在未來國際競爭中取勝的決定性因素。因此，制定和實施人才戰(zhàn)略，培養(yǎng)大批優(yōu)秀人才，是我們在新一輪國際競爭中贏得主動的關(guān)鍵。工商管理碩士（MBA）1910年首創(chuàng)于美國哈佛大學(xué)，隨后MBA教育歷經(jīng)百年風(fēng)雨不斷完善，取得了令世人矚目的成績。如今，美國MBA教育已經(jīng)為世界企業(yè)界所熟知，得到社會的廣泛承認(rèn)和高度評價。MBA教育在我國雖起步較晚，但在過去十余年里，我國的MBA教育事業(yè)發(fā)展非常迅速，也取得了相當(dāng)顯著的成績。目前，國內(nèi)的MBA教育市場呈現(xiàn)一片繁榮景象，但繁榮的背后卻隱藏著種種亟待解決的問題。其中一個就是教材的問題。目前，國內(nèi)市場上國外引進(jìn)版教材在一定程度上還存在新舊好壞參差不齊的現(xiàn)象，這就需要讀者在使用引進(jìn)版教材時進(jìn)行仔細(xì)的甄別。北京大學(xué)出版社推出的《MBA精選教材·英文影印版》彌補(bǔ)了國內(nèi)MBA教材市場的缺憾，給國內(nèi)MBA教材市場注入了一股新鮮的血液。全套叢書基本覆蓋了北京大學(xué)MBA的主修課程。包括：管理學(xué)、營銷學(xué)、戰(zhàn)略管理、管理信息系統(tǒng)、運(yùn)作管理、人力資源管理、商務(wù)溝通、國際金融、金融管理、決策分析、貨幣銀行學(xué)、會計學(xué)等。另外，在十幾門主課的基礎(chǔ)上又增加了幾門高級選修課程，包括：國際會計學(xué)、組織行為學(xué)、投資學(xué)、商務(wù)學(xué)、財務(wù)報表解析、管理會計、管理溝通、商業(yè)倫理學(xué)、企業(yè)家精神等。本套叢書的篩選大體上本著以下幾點原則：（1）出“新”?？朔酝滩闹R陳舊、落后的弊端。大部分教材都與國外原版書同步出版。（2）出“好”。本套叢書收入了美國哈佛大學(xué)、斯坦福大學(xué)、麻省理工學(xué)院等著名院校所采用的教材。如《管理學(xué)》、《營銷管理架構(gòu)》、《管理信息系統(tǒng)》、《人力資源管理》、《財務(wù)會計》、《管理會計》、《面向管理的數(shù)量分析》等；本套叢書還收入了著名學(xué)術(shù)界宗師包括斯蒂芬·羅賓斯（《管理學(xué)基礎(chǔ)》）、菲利普·科特勒（《營銷管理架構(gòu)》）、查爾斯·霍恩格倫（《財務(wù)會計》）等人的學(xué)術(shù)巨著。（3）出“精”。大多數(shù)教材都是再版多次，經(jīng)過不斷的修改和完善而成的。本套《MBA精選教材·英文影印版》集合了美國經(jīng)濟(jì)學(xué)界和管理學(xué)界各個學(xué)科領(lǐng)域?qū)＜业臋?quán)威巨著，該叢書經(jīng)過北京大學(xué)光華管理學(xué)院及其他著名高校知名學(xué)者的精心選編，包括了大量精深的理論指導(dǎo)和豐富的教學(xué)案例，真正稱得上是一套優(yōu)中選精的MBA教材。

內(nèi)容概要

本書是美國最為暢銷的管理會計學(xué)教材，清晰地闡述了管理會計學(xué)的基本概念和技巧，提供了管理會計中關(guān)于現(xiàn)實世界的決策制定方法。閱讀本書后，讀者將深入地理解成本、成本性態(tài)，以及如何運(yùn)用成本信息進(jìn)行計劃和控制決策(而不僅僅是成本估價)。書中還包括了大量的實例和練習(xí)題，以供課堂使用。　　暢銷性：本書作者Horngren的會計學(xué)教材在美國被包括斯坦福大學(xué)在內(nèi)的上千所院校采用，并流行于世界各地?！　∵m用性：適用于本科生、研究生和MBA的管理會計學(xué)課程，也可作冀企業(yè)、公司管理人員的培訓(xùn)教材和參考書。

作者簡介

Charles T.1Horngren 
　　美國斯坦福大學(xué)名譽(yù)會計學(xué)教授，注冊會計師，美國會計協(xié)會和管理會計師學(xué)會的成員。曾出版多部會計學(xué)著作。
Gary L.Sundem
　　美國華盛頓大學(xué)會計學(xué)教授，有多篇文章在會計學(xué)和金融學(xué)雜志上發(fā)表。
William O.Stratton
　　美國猶他州南方州立學(xué)院大學(xué)會計學(xué)教授，有多篇文章在會計學(xué)和國際商務(wù)雜志上發(fā)表。
David Burgstahler
　　美國華盛頓大學(xué)會計學(xué)教授。
Jeff Schatzberg
　　美國亞利桑那大學(xué)會計學(xué)教授。

書籍目錄

第一篇　決策的制定  第一章　管理會計、企業(yè)組織和職業(yè)道德  第二章　成本性態(tài)與本一量關(guān)系  第三章　成本性態(tài)的衡量  第四章　成本管理系統(tǒng)與作業(yè)成本核算法  第五章　制定決策的相關(guān)信息：定價決策  第六章　制定決策的相關(guān)信息：經(jīng)營決策第二篇　計劃和控制  第七章　預(yù)算簡介和總預(yù)算的編制  第八章　彈性預(yù)算和差異分析  第九章　管理控制系統(tǒng)和責(zé)任會計  第十章　分權(quán)組織中的管理控制第三篇　資本預(yù)算  第十一章　資本預(yù)算第四篇　產(chǎn)品成本核算  第十二章　成本分配  第十三章　制造費(fèi)用的會計處理  第十四章  分批成本及分步成本核算系統(tǒng)附錄A：推薦讀物附錄8：復(fù)利的基本知識和現(xiàn)值表格的使用附錄C：耐克公司的年度報表(10一K)摘錄術(shù)語表

章節(jié)摘錄

插圖：What did Ford do？ Ford chose not to build expensive new plants. According to executives at Ford, it was worth it to keep costs under control: "Sooner or later there's going to be a downturn and we'll be running down days and short weeks even with the capacity we have." Ford's decision to limit its fixed costs even in the face of higher variable costs helped the company to endure the business downturn in the early 2000s. Ford was better able to reduce its costs as demand for autos fell.Capacity decisions also entail an ethical commitment to a company's employees. Most companies try to keep a stable employment policy so that they do not need to fire or lay off employees unless there are huge shifts in demand. In the economic downturn of the early 2000s, news stories about companies "downsizing" （or, using a term that became more politically correct, "rightsizing"） abounded. But other companies managed the decrease in demand without imposing large emotional costs on their employees. Companies that plan their capacity to allow flexibility in meeting demand generally survive economic hard times better, without the emotional upheaval caused by widespread firings and layoffs.Committed Fixed Costs Even if, like Ford, a company has chosen to minimize fixed capacity costs, every organization has some costs to which it is committed, perhaps for quite a few years. Committed fixed costs usually arise from the possession of facilities, equipment, and a basic organization. They include mortgage or lease payments, interest payments on long- term debt, property taxes, insurance, and salaries of key personnel. Only major changes in the philosophy, scale, or scope of operations could change these committed fixed costs in future periods. Recall the example of the facilities maintenance department for the Parkview Medical Center. The capacity of the facilities maintenance department was a management decision, and in this case the decision determined the magnitude of the equipment cost. Suppose Parkview Medical Center were permanently to increase its patient-days per month beyond the relevant range of 5,000 patient-days. Because Parkview would need more capacity, the committed equipment cost would rise to a new level per month.Discretionary Fixed CostsSome costs are fixed at certain levels only because management decided to incur these levels of cost to meet the organization's goals. These discretionary fixed costs have no obvious relationship to levels of capacity or output activity. Companies determine them as part of the periodic planning process. Each planning period, management will determine how much to spend on discretionary items such as advertising and promotion costs, pub- lic relations, research and development costs, charitable donations, employee training programs, and purchased management consulting services. These costs then become fixed until the next planning period.Managers can alter discretionary fixed costs easily——up or down——-even within a bud- get period, if they decide that different levels of spending are desirable. Conceivably, managers could eliminate such discretionary costs almost entirely for a given year in dire times, whereas they could not reduce committed costs. Discretionary fixed costs may be essential to the long-run achievement of the organization's goals, but managers can vary spending levels broadly in the short run.Consider Marietta Corporation, which is experiencing financial difficulties. Sales for its major products are down, and Marietta's management is considering cutting back on costs temporarily. Marietta's management must determine which of the following fixed costs it can reduce or eliminate and how much money each would save:

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《管理會計(第14版)》：MBA精選教材·英文影印版。

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