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Managerial Accounting
作  /  譯    者 : Ronald W. Hilton
I S B N -  13 : 9780071101141
I S B N -  10 : 0071101144
類             別: 管理會計
版             次: 7 版
年             份: 2008
規             格: 864 頁
出     版     商: McGraw Hill Education
教師教學配件: 教學資源光碟(教師手冊,PowerPoint,題庫,習題解答)
     

1.沙氏法案(Sarbanes-Oxley)的三項條款與會計之管理有密切的關係,它們賦予了財務報告內部控制的責任與意義。在附錄I中列示了101、302、與404條款內容。這些法條內涵對於管理會計具有深遠的影響與特殊意義。
2.本書中的章末教材經過再次的大幅修訂。加入了新的習題,且事實上所有的練習題與案例所包含的資料內容都已經過更新與前版不同。
3.本版新書包含許多新穎且具有話題性的內容與題材。就現代(第五章的作業基礎成本制、第六章作業基礎管理、目標成本制、改善成本制、以及價值鏈等等)與傳統(分批成本制、成本估算、成本-數量-利潤分析、預算制定等)題材之間做到恰當的調配與均衡。
4.各行各業之個別案例:本版新書對於服務、零售、非營利、以及製造業等各行業的案例有一均衡之呈現。
5.為增加本書流暢度,五六兩章經大幅改寫,其中在內容與教學方式上都有很大幅度之改變,包含了作業基礎成本制與作業基礎管理等;新版的變革也讓讀者比較易於了解這些較具有深度及挑戰性的題材。
6.前幾版中,每章都會介紹一真實之主題企業,用該企業實例來帶出章節主題及重點。在新版中還加入了對比式的企業實例,會著重在與主題企業之間不同企業之差異性。

PART.I FUNDAMENTALS AND COST-ACCUMULATIONS SYSTEMS
Ch.1 The Changing Role of Managerial Accounting in a Dynamic Business Environment
Ch.2 Basic Cost Management Concepts and Accounting for Mass Customization Operations
Ch.3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch.4 Process Costing and Hybrid Product-Costing Systems

PART.II COST MANAGEMENT SYSTEMS, ACTIVITY-BASED COSTING, AND ACTIVITY-BASED MANAGEMENT
Ch.5 Activity-Based Costing
Ch.6 Activity-Based Management and Cost Management Tools

PART.III PLANNING, CONTROL, AND COST MANAGEMENT SYSTEMS
Ch.7 Activity Analysis, Cost Behavior, and Cost Estimation
Ch.8 Cost-Volume-Profit Analysis
Ch.9 Profit Planning, Activity-Based Budgeting, and e-Budgeting
Ch.10 Standard Costing, Operational Performance Measures and the Balanced Scorecard
Ch.11 Flexible Budgeting and the Management of Overhead and Support Activity Costs
Ch.12 Responsibility Accounting, Quality Control and Environmental Cost Management
Ch.13 Investment Centers and Transfer Pricing

PART.IV SELECTED TOPICS FOR FURTHER STUDY
Ch.14 Decision Making: Relevant Costs and Benefits
Ch.15 Target Costing and Cost Analysis for Pricing Decisions
Ch.16 Capital Expenditure Decisions

PART.V SELECTED TOPICS FOR FURTHER STUDY
Ch.17 Absorption, Variable and Throughput Costing
Ch.18 Allocation of Support Activity Costs and Joint Costs

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