图书介绍
管理会计 第2版pdf电子书版本下载
- （美）莱斯利·查德维克（Leslie Chadwick）著 著
- 出版社： 北京：中国人民大学出版社；普兰蒂斯霍尔出版公司
- ISBN：7300024629
- 出版时间：1997
- 标注页数：171页
- 文件大小：5MB
- 文件页数：182页
- 主题词：
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图书目录
1. Introduction to management accounting 1
Objectives 1
The two cost and management accounting systems 1
The elements of cost 2
The classification of costs 3
What is management accounting？ 4
Costs for decision making 6
The essence 9
Further reading 10
2. Materials 11
Objectives 11
The valuation of materials 11
Materials management 15
The essence 17
Further reading 19
3. Labour 20
Objectives 20
Payroll analysis 20
Incentive schemes 21
The cost of labour turnover 22
Other matters 24
The essence 24
Further thoughts 26
Further reading 26
4． AbSOrption costing 27
Objectives 27
The aim of absorption costing 27
Overheads 28
Cost centres 28
Overhead absorption 28
The limitations of absorption costing 36
The essence 37
Further reading 39
5． Marginal costing and breakeven analysis 40
Objectives 40
Marginal costing 40
Breakeven analysis 48
The essence 56
Further reading 58
6． Absorption costing V.marginal costing 59
ObjeCtives 59
Absorption costing 59
Marginal costing 60
The effects on profits and stock valuation 61
Other matters 67
The essence 69
Further reading 71
7． ACTiVITY-based costing 72
ObjectiveS 72
What Is activity－based costingABC？ 73
The essence 80
Further reading 81
8． Budgeting and budgetary Control 82
Objectives 82
Introduction：the household budget 83
Principles 83
Practical considerations 87
Budget relationships 88
The cash budget 89
The budgeted trading and profit and loss account and the budgeted balance sheet 92
The master budget 92
Flexible budgets 95
The behavioural aspects of budgeting 96
The benefits of budgeting budgeting 101
Zero base budgeting 102
The essence 102
Further reading 105
9． Standard costing 106
Objectives 106
What are standard costs? 106
Cost control using standard costing 107
Material variances 109
Labour variances 112
The profit variance 114
The essence 118
Further reading 120
10． Capital investment appraisal 121
Objectives 121
Payback method 121
Average rate of return method 122
Accounting rate of return 122
How to use annuity tables 123
present value tables 127
Depreciation and cash flows 129
Residual values 133
Taxation 134
Other methods 134
Sensitivity analysis 134
Which method？ 135
The essence 135
Further reading 138
Appendix 1 Suggested answers to self assessment questions 139
Throngfirth Manufacturing (Chapter 4) 139
Heaton Postex plc (Chapter 5) 141
Scoubado Manufacturing(Chapter 5) 143
Holme Honley Products plc(Chapter 5) 145
Oldwik ( CO.Ltd(Chapter 6)) 146
Kim plc (Chapter 6) 148
Pawilkes ( Co Ltd (Chapter 7)) 150
Budgetary control self check(Chapter 8) 151
The difference between profit and cash(Chapter 8) 153
Jeanles Ltd(Chapter 8) 154
Material variances(Chapter 9) 154
Labour variances(Chapter 9) 157
The equivalent cash price(Chapter 10) 158
Identical cash flows／the treatment of depreciation（Chapter 10) 159
Becwik Ltd(Chapter 10) 160
APPendix 2 Present value tables and annuity tables 161
Index 170