成本会计：国际版

　　本书作者是公认的成本会计方面的专家。他们以成本管理为主线，从概念、理论到企业案例，详尽而又广泛地介绍了作业成本法、产品与服务成本、过程成本、分配成本预算控制、责任会计等内容。尤其难得的是，本书提供了大量真实的案例，并为读者提供了习题，这些来自理论界和实务界的有益成果为我们学习成本会计奠定了坚实的基础。

　　Cha.1 Introduction to Cost Management
Financial Accounting versus Cost Mnagement:A System Framework
Factor Afecting Cost Management
The Role of the Management Accountant
Accounting and Ethical Conduct
Certification
Cha.2 Basic Cost Management Cncepts
A Systems Framework
Cost Assignment:Direct Tracing,Driver Tracing,and Allocation
Product and Service Cost
External Financial Statements
Traditional and Activty-Based Cost Management Systems
Cha.3 Cost Behavior
Basics of Cost Behavior
Resources ,Activities,and Cost Behavior
Methods of Deteminging Cost Behavior
Quantitative Methods for Sdeparating Mixed Costs into Fixed and Variable Components
Reliability of Cost Formulas
Multiple Regression
The Learning Curve and Nonlinear Cost Behavior
Managerial Judgment
Cha.4 Activity-Based Costing
Unit-Level Product Costing
Limitations of Plantwide and Depatmental Rates
Activity-Based Costing System
Reducing the Size and Complexity of an ABC System
Cha.5 Product and Sevice Costing:job-order system
Characteristics of the Production Process
Setting up the Cost Accounting System
The Job-Order Costing Systyem:General Description
Job-order Costing:Specific Cost Flow Description
Job-order Costing with Activity-Based Costing
Accounting for Spoiled Units in a Traditional Job-order Costing System
Cha.6 Process Costing
Basic Operatioal and Cost Concepts
Process Costing with No Work-In-Process Inventories
Process Costing with Ending Work-In-Process Inventories
FIFO Costing Method
Treatment of transferred-in Goods
Operation Costing
Appendix:Spoiled Units
Cha.7 Allocating Costs of Support Departments and Joint Products
An Overview of Cost Allocation
Allocatiing One Department’s Costs to Other Departments
Choosing a Support Department Cost Allocation Method
Departmental Overhead Rates and Product Costing
Cha.8 Budgeting for Planning and Control
The Role of Budgeting in Planning and Control
Preparing the Operating Budget
Preparing the Financila Budget
Flexible Budgets for Planning and Control
Activity Based Budgets
The Behavioral Dimension of Budgeting
Cha.9 Standard Costing:A Functional-Based Control Approach
Developing Unit Input Standards
Standard Cost Sheets
Variance Analysis and Accounting:Direct Materials and Direct Labor
Variance Analysis:Overhead Costs
Mix and Yield Variances:Materials and Labor
Cha.10 Decentralization:Responsibility Accounting,Performance Evaluation, and Transfer Pricing
Responsibility Accounting
Decentralization
Measuring the Performance of Investment Centers
Measuring and Rewarding the Performance of Managers
Transfer Pricing
Setting Transfer Prices
Cha.11 Strategic Cost Management
Strategic Cost Management:Basic Concepts
Value-Chain Analysis
Life-Cycle Cost Management
Just-in-Time(JIT)Manufacturing and Purchasing
JIT and Its Effect on the Cost Management System
Cha.12 Activity-Based Management
The Relationship of Activity-Based Costing and Activity-Based Manangement
Process Value Analysis
Financial Measures of Activity Efficiency
Implementing Activity-Based Management
Financial-Based versus Activity-Based Responsibliity Accouting
Cha.13 The Balanced Scorecard:Strategic-Based Control
Activity-Based versus Strategic-Based Responsibility Accounting
Basic Concepts of the Balanced Scorecard
Linking Measures to Strategy
Strategic Alignment
Cha.14 Quality and Environmental Cost Management
Cost of Quality
Reporting Quality Costs
Quality Cost Information and Decision Making
Controling Quality Costs
Defining,Measuring,and Controlling Enviromental Costs
Enviromental Costing
Cha.15 Lean Accounting and Productivity Measurement
Lean Manufacturing
Lean Accounting
Productive Efficiency
Total Productivity Measurement
Cha.16 Inventory Management:Economic Order Quantity,JIT,and the Theory of Constraints
Just-in-Case Inventory Mangement
JIT Inventory Management
Basic Concepts of Constrained Optimization
Theory of Constraints
光盘目录：
Chapter1 Introduction to Cost Management
Discussion Questions
Exercises
Problems
Cyber Research Case
Chapter 2 Basic Cost Management Concepts
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Product Cost Definitions,Ethics Case
Cyber Research Case
Chapter 3 Cost Behavior
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 4 Activity-Based Costing
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 5 Product and Service Costing:Job-Order System
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Research Assignment
Cyber Research Case
Chapter 6 Process Costing
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 7 Allocating Costs of Support Departments and Joint Products
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 8 Budgeting for Planning and Control
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 9 Standard Costing:A Functional-Based Control Approach
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 10 Decentralization:Responsibility Accounting,Performance Evaluation,and Transfer Pricing
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 11 Strategic Cost Management
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 12 Activity-Based Management
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 13 The Balanced Scorecard:Strategic-Based Control
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 14 Quality and Environmental Cost Management
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 15 Lean Accounting and Productivity Measurement
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case
Chapter 16 Inventory Management:Economic Order Quantity,JIT,and the Theory of Constraints
Discussion Questions
Cornerstone Exercises
Exercises
Problems
Cyber Research Case