Il testo di Garrison, Noreen e Brewer mantiene nella nuova edizione italiana la completezza e chiarezza dell'approccio adottato e il continuo ricorso a esemplificazioni e casi aziendali. Giunto in Italia ormai alla terza edizione, il volume è stato rivisto nella sequenza dei temi trattati, mediante il raggruppamento e il riposizionamento di alcuni argomenti, e ampiamente migliorato nella spiegazione di concetti, esempi e casi lungo tutto il testo. Inoltre, la trattazione è stata integrata con alcuni temi attuali e fondamentali per la disciplina: in particolare, viene affrontata la contabilità direzionale nell'ambito dei sistemi di programmazione e controllo, di cui vengono approfonditi gli aspetti salienti relativi alla loro più recente evoluzione, e viene posta attenzione alle rilevazioni contabili in contabilità analitica, offrendone le alternative in base ai sistemi teorici di riferimento. L'apparato di esercizi alla fine di ogni capitolo è stato ulteriormente arricchito e integrato e ampio spazio è stato dato all'utilizzo del software Excel, con esercizi specifici che permettono di verificare le proprie conoscenze. Il testo si rivolge agli studenti dei corsi di base di Programmazione e controllo e dei corsi progrediti nell'ambito di lauree magistrali e master, oltre che ai professionisti, ai formatori in materie aziendali, ai controller e ai responsabili amministrativi (privati e pubblici).

Cover MANAGEMENT ACCOUNTING Brief table of contents Detailed table of contents About the authors Preface Acknowledgements Guided tour Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour Chapter 1: Management accounting and the business environment The work of management and the need for management accounting information Planning Directing and motivating Controlling The end results of managers’ activities The planning and control cycle Decision making Comparison of financial and management accounting Emphasis on the future Relevance and flexibility of data Less emphasis on precision Segments of an organization International Financial Reporting Standards (IFRS) Management accounting – not mandatory Basic organizational structure Decentralization Line and staff relationships Expanding and changing role of management accounting The sources of management accounting knowledge International diversity in management accounting traditions Globalization and international competition Changes in the business environment and management accounting New business processes and technologies Enterprise resource planning systems Deregulation, privatization and re-regulation The increased importance of service sector management Managing for value Managing for environmental sustainability Corporate governance, professional and business ethics Some implications for the roles of management accountants Chapter 2: An introduction to cost terms, concepts and classifications General cost classifications Manufacturing costs Non-manufacturing costs Product costs versus period costs Cost classifications on financial statements The statement of financial position The statement of profit or loss Schedule of cost of goods manufactured Product costs – a closer look Inventoriable costs An example of cost flows Costing in service organizations: a first look Cost classifications for predicting cost behaviour Variable cost Fixed cost Cost classifications for assigning costs to cost objects Direct cost Indirect cost Cost classifications for decision making Differential cost and revenue Opportunity cost Sunk cost Chapter 3: Cost behaviour: analysis and use Types of cost behaviour patterns Variable costs The activity base True variable versus step-variable costs The linearity assumption and the relevant range Fixed costs Types of fixed costs The trend toward fixed costs Is labour a variable or a fixed cost? 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 Multiple regression analysis The contribution format Why a new statement of profit or loss format? The contribution approach Chapter 4: Job-order and service department costing Process and job-order costing Process costing Job-order costing Job-order costing – an overview Measuring direct materials cost Job cost sheet Measuring direct labour 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 purchase and issue of materials Labour cost Manufacturing overhead costs The application of manufacturing overhead Non-manufacturing costs Cost of goods manufactured Cost of goods sold Summary of cost flows Problems of overhead application Underapplied and overapplied overhead Disposition of underapplied or overapplied overhead balances A general model of product cost flows Multiple predetermined overhead rates Job-order costing in service companies The predetermined overhead rate and capacity Chapter 5: 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, labour and overhead costs Materials, labour and overhead cost entries Equivalent units of production Weighted-average method Production report – weighted-average method A comment about rounding errors FIFO method Equivalent units – FIFO method Comparison of equivalent units of production under the weighted-average and FIFO methods Production report – FIFO method A comparison of costing methods Standard costing method Operation costing Part 2: Information for decision making Chapter 6: 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 Preparing the CVP graph Target profit analysis The CVP equation The contribution margin approach The margin of safety 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 Assumptions of CVP analysis Chapter 7: Profit reporting under variable costing and absorption costing Overview of absorption and variable costing Absorption costing Variable costing Unit cost computations Profit comparison of absorption and variable costing Extended comparison of profit data Effect of changes in production on profit Variable costing Absorption costing The impact on the manager Choosing a costing method External reporting Decision making Advantages of variable costing and the contribution approach Impact of JIT methods Chapter 8: Performance measurement and reporting on segments Decentralization in organizations Advantages and disadvantages of decentralization Decentralization and segment reporting Cost, profit and investment centres Responsibility centres Segment reporting and profitability analysis Levels of segmented statements Revenue and contribution margin Traceable and common fixed costs Traceable costs can become common costs Segment margin There is more than one way to segment a company Hindrances to proper cost assignment Omission of costs Inappropriate methods for allocating costs among segments Arbitrarily dividing common costs among segments Rate of return for measuring managerial performance The return on investment (ROI) formula Operating profit and operating assets Plant and equipment: net book value or gross cost? Controlling the rate of return Increase revenue Reduce expenses Reduce operating assets Criticisms of ROI Residual income – another measure of performance Motivation and residual income Divisional comparison and residual income The problem of single-period metrics: the bonus bank approach Chapter 9: Activity-based costing How costs are treated under activity-based costing Non-manufacturing costs and activity-based costing Manufacturing costs and activity-based costing The costs of idle capacity in activity-based costing Designing an activity-based costing (ABC) system Identifying activities to include in the ABC system The mechanics of activity-based costing Tracing overhead costs to activities and cost objects Assigning costs to activity cost pools Computation of activity rates Targeting process improvements: activity-based management Assigning costs to cost objects Overhead costs computed using the ABC system Product margins and customer profitability computed using the ABC system Comparison of traditional and ABC product costs Product margins computed using the traditional cost system The differences between ABC and traditional product costs ABC product costs – an action analysis Ease of adjustment codes The action analysis view of the ABC data Service costing and management: the benefits of an ABC approach Time-driven ABC Activity-based costing and external reports A simplified approach to activity-based costing Chapter 10: Relevant costs for decision making Cost concepts for decision making Identifying relevant costs and benefits 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 illustration of cost analysis A comparative format Beware of allocated fixed costs The make or buy decision An example of make or buy The matter of opportunity cost Special orders Utilization of constrained resources Contribution in relation to a constrained resource Managing constraints The problem of multiple constraints in the short run: linear programming Sensitivity analysis Shadow prices The limitations of the linear programming model as a management accounting technique Joint product costs and the contribution approach The pitfalls of allocation Sell or process further decisions Activity-based costing and relevant costs Part 3: Planning and control Chapter 11: Profit planning and the role of budgeting The basic framework of budgeting Definition of budgeting Personal budgets Differences between planning and control Advantages of budgeting Responsibility accounting Choosing a budget period The participative or self-imposed budget The matter of human relations The budget committee The master budget inter-relationships Sales forecasting – a critical step Preparing the master budget The sales budget The production budget The direct materials budget The direct labour budget The manufacturing overhead budget The ending finished goods inventory budget The selling and administrative expense budget The cash budget The budgeted statement of profit or loss The budgeted statement of financial position Expanding the budgeted statement of profit or loss Activity-based budgeting Some criticisms of budgeting as a performance management system Reform or abandon budgeting? The Beyond Budgeting Round Table Chapter 12: Standard costs and variance analysis Standard costs – management by exception Who uses standard costs? Setting standard costs Ideal versus practical standards Setting direct materials standards Setting direct labour standards Setting variable manufacturing overhead standards Are standards the same as budgets? 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 labour variances Labour rate variance – a closer look Labour efficiency variance – a closer look Using standard costs – variable manufacturing overhead variances Manufacturing overhead variances – a closer look Structure of performance reports Variance analysis and management by exception Evaluation of controls based on standard costs Advantages of standard costs Potential problems with the use of standard costs Chapter 13: Flexible budgets and performance reporting Flexible budgets Characteristics of a flexible budget Deficiencies of the static budget How a flexible budget works Using the flexible budgeting concept in performance evaluation The measure of activity – a critical choice Variable overhead variances – a closer look The problem of actual versus standard hours Spending variance alone Both spending and efficiency variances Overhead rates and fixed overhead analysis Flexible budgets and overhead rates Overhead application in a standard cost system The Fixed overhead variances 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 Appendix 13A: Sales mix, quantity variances, production mix and yield variances Appendix 13B: Variance analysis in merchandise and service settings Chapter 14: Capital investment decisions Capital budgeting – planning investments Typical capital budgeting decisions The time value of money Discounted cash flows – the net present value method The net present value method illustrated 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 illustrated 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 non-profit organizations Preference decisions – the ranking of investment projects Internal rate of return method Net present value method Other approaches to capital budgeting decisions The payback method The simple rate of return method Post-audit of investment projects Appendix 14A: The concept of present value The mathematics of interest Computation of present value Present value of a series of cash flows Appendix 14B: Inflation and capital budgeting Appendix 14C: Future value and present value tables Appendix 14D: The impact of corporate taxation Appendix 14E: Investment decision making and risk Risk and uncertainty Investment decision making and risk Interrelated risks: the decision tree The value of extra information Pay-off strategies Chapter 15: Pricing and intra-company transfers The economists’ approach to pricing Elasticity of demand The profit-maximizing price The absorption costing approach to cost-plus pricing Setting a target selling price using the absorption costing approach Determining the mark-up percentage Problems with the absorption costing approach Target costing An example of target costing Service companies – time and material pricing Time component Material component An example of time and material pricing Revenue and yield management Transfer pricing Negotiated transfer prices Transfers at the cost of the selling division Transfers at market price Divisional autonomy and sub-optimization International aspects of transfer pricing Part 4: Value metrics and performance management in a strategic context Chapter 16: Strategic management accounting and the balanced scorecard Profit planning with a given industry and product: cost structure and business orientation Value-based management Some basic techniques of strategic management accounting SMA and the concept of strategic positioning Strategic investment appraisal: investment appraisal with strategic ‘bolt-ons’? The Mavis Machines case Strategic investment appraisal: an iterative model Strategy as collision: lean enterprises and business process re-engineering Modelling and monitoring strategy: the balanced scorecard and other non-financial measures Divisional performance measures and the balanced scorecard Common characteristics of balanced scorecards Some obstacles to SMA Chapter 17: Management control andcorporate governance General models of managementcontrol and performance measurement The levers of control approach to strategy implementation Corporate governance: a financial perspective Management accounting and the integrity of financial information Management accounting and regulatory approaches to corporate governance Corporate governance and risk management Wealth creation and good corporate governance: the role of boundary systems Enterprise governance A broader view on corporate governance: stakeholder, social and environmental responsiveness The Performance Prism Environmental management accounting An example of environmental management accounting Organizational control and service delivery in the public sector: beyond incrementalism? New political and management structures The introduction of policy-led budgeting Informal versus formal control systems Chapter 18: Business process management: towards the lean operation Optimizing inventory: the economic order quantity (EOQ) and the reorder point Costs associated with inventory Computing the economic order quantity (EOQ) Just-in-time (JIT) and the economic order quantity (EOQ) Production lot size Reorder point and safety inventory Reducing inventory: just-in-time (JIT) The JIT concept Key elements in a JIT system Benefits of a JIT system Inventory control and enterprise resource planning (ERP) E-commerce: new challenges for management accounting Quality and business processes: measurement and management The cost of quality model Prevention costs Appraisal costs Internal failure costs External failure costs Distribution of quality costs Quality cost reports From modelling the costs of quality to quality management Total quality management (TQM) The plan–do–check–act cycle Some criticisms of TQM Benchmarking Some problems with benchmarking Business process re-engineering (BPR) What does a re-engineered process look like? Some criticisms of re-engineering Six Sigma Lean production An emphasis on eliminating waste Lean accounting Obstacles to organizational change and the advantages of a fresh start Chapter 19: Strategic perspectives on cost management The theory of constraints TOC and continuous improvement An example of TOC The impact of TOC on management accounting Throughput accounting Strategic approaches to cost management: target costing and life-cycle costing Target costing and life-cycle costing Some problems with target and life-cycle costing The make-or-buy decision from a strategic perspective: supply chain management Integration versus sub-contracting Traditional supply relationships Strategic partnering The implications for management accounting of strategic approaches to make or buy Corporate unbundling: shared service centres and service outsourcing The shared service centre model Variable costs Fixed costs Should actual or budgeted costs be allocated? Service outsourcing Glossary Bibliography Index

xix, 865 pages : 27 cm Suitable both for students and practitioners in the field, 'Management Accounting' provides comprehensive coverage of the theory and practice of the subject Includes bibliographical references and index Management accounting and the business environment -- An introduction to cost terms, concepts and classifications -- Cost behaviour: analysis and use -- Job-order and service department costing -- Process costing -- Profit reporting under variable costing and absorption costing -- Cost-volume-profit relationships -- Activity-based costing -- Relevant costs for decision making -- Capital investment decisions -- Profit planning and the role of budgeting -- Standard costs and variance analysis -- Flexible budgets and performance reporting -- Performance measurement and reporting on segments -- Pricing and intra-company transfers -- Strategic management accounting and the balanced scorecard -- Management control and corporate governance -- Business process management: towards the lean operation -- Strategic perspectives on cost management

xxvii, 854 pages : 27 cm Suitable both for students and practitioners in the field, 'Management Accounting' provides comprehensive coverage of the theory and practice of the subject Previous edition: 2009 Includes bibliographical references and index

BOOK

1 (p1): 第1章 管理会计和企业环境 1 (p2): 1.1 管理工作和管理会计信息需求 3 (p3): 1.2 财务会计与管理会计之比较 5 (p4): 1.3 组织结构 7 (p5): 1.4 正在变化的企业环境 13 (p6): 1.5 职业道德 16 (p7): 1.6 管理会计师（CMA） 17 (p8): 本章小结 17 (p9): 关键术语 18 (p10): 思考题 8 (p11): 练习题&1 19 (p12): 分析题 20 (p13): 小组讨论题 21 (p14): 第2章 成本术语、概念和分类 22 (p15): 2.1 一般成本分类 23 (p16): 2.2 产品成本与期间成本之比较 24 (p17): 2.3 财务报表上的成本分类 28 (p18): 2.4 产品成本流转 30 (p19): 2.5 用于成本习性预测的成本分类 32 (p20): 2.6 向成本对象分配成本而采用的成本分类 32 (p21): 2.7 用于决策的成本分类 34 (p22): 本章小结 34 (p23): 复习题 36 (p24): 关键术语 37 (p25): 附录2A 人工成本的进一步分类 38 (p26): 附录2B 质量成本 44 (p27): 关键术语 44 (p28): 思考题 45 (p29): 练习题 46 (p30): 分析题 50 (p31): 案例题 51 (p32): 小组讨论题 52 (p33): 第3章 制度设计：分批成本法 53 (p34): 3.1 分步成本法和分批成本法 54 (p35): 3.2 分批成本法——综述 60 (p36): 3.3 分批成本法——成本流转 67 (p37): 3.4 间接费用分配问题 70 (p38): 3.5 服务公司中的分批成本法 71 (p39): 3.6 信息技术的使用 72 (p40): 本章小结 72 (p41): 复习题：分批成本法 74 (p42): 关键术语 75 (p43): 附录3A 预定间接费用分配率和预定生产能力 76 (p44): 思考题 77 (p45): 练习题 79 (p46): 分析题 84 (p47): 案例题 85 (p48): 小组讨论题 86 (p49): 第4章 制度设计：分步成本法 86 (p50): 4.1 分批成本法和分步成本法的比较 87 (p51): 4.2 关注分步成本流转 90 (p52): 4.3 约当产量 92 (p53): 4.4 生产报告——加权平均法 95 (p54): 4.5 操作成本法 96 (p55): 本章小结 96 (p56): 复习题：分步成本法 98 (p57): 关键术语 99 (p58): 附录4A 先进先出法 103 (p59): 思考题 103 (p60): 练习题 104 (p61): 分析题 107 (p62): 案例题 108 (p63): 小组讨论题 109 (p64): 第5章 成本性态：分析与应用 110 (p65): 5.1 成本性态模式的类型 118 (p66): 5.2 混合成本的分析 125 (p67): 5.3 贡献毛益式利润表 125 (p68): 本章小结 126 (p69): 复习题 127 (p70): 关键术语 128 (p71): 附录5A 利用微软Excel进行最小平方回归分析 129 (p72): 思考题 130 (p73): 练习题 131 (p74): 分析题 134 (p75): 案例题 135 (p76): 小组讨论题 136 (p77): 第6章 本-量-利关系 137 (p78): 6.1 本量利（CVP）分析的基础 143 (p79): 6.2 保本分析 145 (p80): 6.3 在选择成本结构方面的CVP考虑 148 (p81): 6.4 设计销售佣金 149 (p82): 6.5 销售品种结构的概念 151 (p83): 6.6 CVP分析的假设 152 (p84): 本章小结 152 (p85): 复习题：CVP关系 154 (p86): 关键术语 155 (p87): 思考题 155 (p88): 练习题 156 (p89): 分析题 158 (p90): 案例题 160 (p91): 小组讨论题 161 (p92): 第7章 变动成本法：一种管理工具 161 (p93): 7.1 吸收成本法与变动成本法概述 163 (p94): 7.2 吸收成本法与变动成本法的收益比较 165 (p95): 7.3 收益数据的进一步比较 168 (p96): 7.4 产量的变化对营业净收益的影响 171 (p97): 7.5 成本计算方法的选择 174 (p98): 本章小结 174 (p99): 复习题：变动成本法与吸收成本法的比较 176 (p100): 关键术语 176 (p101): 思考题 176 (p102): 练习题 178 (p103): 分析题 180 (p104): 案例题 182 (p105): 小组讨论题 183 (p106): 第8章 作业成本法——帮助决策的工具 184 (p107): 8.1 在作业成本法下如何处理成本 186 (p108): 8.2 设计作业成本（ABC）制度 190 (p109): 8.3 作业成本法的运行 196 (p110): 8.4 传统成本与作业成本产品成本的比较 199 (p111): 8.5 瞄准程序改进 200 (p112): 8.6 作业成本法与外部报告 200 (p113): 8.7 作业成本法的局限 201 (p114): 本章小结 201 (p115): 复习题：作业成本法 203 (p116): 关键术语 203 (p117): 附录8A 作业成本行动分析 209 (p118): 复习题：行动分析报告 210 (p119): 关键术语 211 (p120): 思考题 211 (p121): 练习题 215 (p122): 分析题 217 (p123): 案例题 220 (p124): 小组讨论题 221 (p125): 第9章 利润规划 222 (p126): 9.1 预算的基本结构 228 (p127): 9.2 编制总预算 238 (p128): 9.3 预计利润表 240 (p129): 9.4 编制预算的国际问题 240 (p130): 本章小结 241 (p131): 复习题：预算表 242 (p132): 关键术语 243 (p133): 思考题 243 (p134): 练习题 245 (p135): 分析题 250 (p136): 案例题 252 (p137): 小组讨论题 253 (p138): 第10章 标准成本和平衡计分卡 254 (p139): 10.1 标准成本——例外管理 255 (p140): 10.2 制定标准成本 258 (p141): 10.3 差异分析的一个通用模型 259 (p142): 10.4 运用标准成本——直接材料差异 263 (p143): 10.5 运用标准成本——直接人工差异 264 (p144): 10.6 运用标准成本——变动性制造费用差异 266 (p145): 10.7 差异分析和例外管理 267 (p146): 10.8 标准成本在国际范围的使用 268 (p147): 10.9 对基于标准成本的控制的评价 269 (p148): 10.10 平衡计分卡 275 (p149): 本章小结 276 (p150): 复习题：标准成本 277 (p151): 关键术语 278 (p152): 附录10A 记录差异的总分类账分录 279 (p153): 思考题 280 (p154): 练习题 281 (p155): 分析题 284 (p156): 案例题 285 (p157): 小组讨论题 286 (p158): 第11章 弹性预算和间接费用分析 286 (p159): 11.1 弹性预算 291 (p160): 11.2 变动性间接费用的差异——进一步研究 293 (p161): 11.3 间接费用分配率和固定性间接费用分析 299 (p162): 本章小结 299 (p163): 复习题：间接费用分析 301 (p164): 关键术语 301 (p165): 思考题 302 (p166): 练习题 303 (p167): 分析题 305 (p168): 案例题 307 (p169): 小组讨论题 308 (p170): 第12章 分部报告和分权制 308 (p171): 12.1 组织中的分权 309 (p172): 12.2 责任会计 310 (p173): 12.3 分权制和分部报告 317 (p174): 12.4 恰当分配成本的障碍 319 (p175): 12.5 衡量投资中心业绩——投资报酬率 323 (p176): 12.6 剩余收益 325 (p177): 本章小结 326 (p178): 复习题 327 (p179): 关键术语 328 (p180): 附录12A 转移价格 333 (p181): 复习题 334 (p182): 关键术语 334 (p183): 思考题 334 (p184): 练习题 336 (p185): 分析题 339 (p186): 案例题 340 (p187): 小组讨论题 341 (p188): 第13章 决策相关成本 342 (p189): 13.1 用于决策的成本概念 347 (p190): 13.2 增加或撤销生产线和其他分部 350 (p191): 13.3 自制还是外购决策 352 (p192): 13.4 机会成本 353 (p193): 13.5 特殊订单 354 (p194): 13.6 约束性资源的利用 356 (p195): 13.7 联产品成本和贡献毛益法 358 (p196): 13.8 作业成本法和相关成本 359 (p197): 本章小结 359 (p198): 复习题：相关成本 360 (p199): 关键术语 361 (p200): 思考题 361 (p201): 练习题 362 (p202): 分析题 365 (p203): 案例题 367 (p204): 小组讨论题 368 (p205): 第14章 资本预算决策 368 (p206): 14.1 资本预算——计划投资 369 (p207): 14.2 贴现现金流量——净现值法 373 (p208): 14.3 贴现现金流量——内含报酬率法 375 (p209): 14.4 净现值法的扩展 378 (p210): 14.5 不确定的现金流量 379 (p211): 14.6 优先决策——投资项目的优先次序 380 (p212): 14.7 资本预算决策的其他方法 384 (p213): 14.8 投资项目的事后审计 384 (p214): 本章小结 385 (p215): 复习题 386 (p216): 关键术语 387 (p217): 附录14A 现值概念 389 (p218): 关键术语 389 (p219): 附录14B 通货膨胀和资本预算 391 (p220): 附录14C 终值和现值系数表 395 (p221): 附录14D 资本预算决策中的所得税问题 398 (p222): 关键术语 398 (p223): 思考题 399 (p224): 练习题 400 (p225): 分析题 401 (p226): 案例题 403 (p227): 小组讨论题 404 (p228): 第15章 服务部门成本计算：作业成本法 405 (p229): 15.1 用直接法和分步法分配成本 408 (p230): 15.2 根据成本性态分配成本 411 (p231): 15.3 成本分配对经营部门的影响 412 (p232): 15.4 一个扩展的例子 413 (p233): 15.5 服务部门成本分配中应注意的几个问题 415 (p234): 本章小结 415 (p235): 复习题：直接法和分步法 416 (p236): 关键术语 417 (p237): 思考题 417 (p238): 练习题 418 (p239): 分析题 420 (p240): 案例题 421 (p241): 小组讨论题 422 (p242): 第16章 “我干得怎么样”——现金流量表 422 (p243): 16.1 编制现金流量表的基本步骤 424 (p244): 16.2 一个简化的现金流量表实例 427 (p245): 16.3 完备的现金流量表的组织结构 428 (p246): 16.4 现金流量表编制的其他问题 429 (p247): 16.5 完备的现金流量表举例 435 (p248): 本章小结 435 (p249): 复习题 437 (p250): 关键术语 437 (p251): 附录16A 计算经营活动提供现金净流量的直接法 439 (p252): 思考题 439 (p253): 练习题 440 (p254): 分析题 442 (p255): 小组讨论题 443 (p256): 第17章 “我做得有多好？”——财务报表分析 443 (p257): 17.1 财务报表分析的局限 444 (p258): 17.2 按比较及百分率格式编制的报表 448 (p259): 17.3 比率分析——普通股股东 451 (p260): 17.4 比率分析——短期债权人 454 (p261): 17.5 比率分析——长期债权人 455 (p262): 17.6 对比率和比较比率数据来源的概述 456 (p263): 本章小结 456 (p264): 复习题：比率和财务杠杆摘要 458 (p265): 关键术语 459 (p266): 思考题 459 (p267): 分析题 462 (p268): 附录A 产品与劳务的定价 471 (p269): 附录B 盈利能力分析

xxix, 804 pages : 28 cm + Includes index "Selected material from Managerial accounting, thirteenth edition, ACC 3200, Cost accounting"--Title page verso Ch. 1: Managerial accounting and the business environment -- Ch. 2 : Managerial accounting and cost concepts -- Ch. 3 : Systems design : job-order costing -- Ch. 4 : Systems design : process costing -- Ch. 5 : Cost behavior : analysis and use -- Ch. 6 : Cost-volume-profit relationships -- Ch. 7 : Variable costing : a tool for management -- Ch. 8 : Activity-based costing : a tool to aid decision making -- Ch. 9 : Profit planning -- Ch. 10 : Flexible budgets and performance analysis -- Ch. 11: Standard costs and operating performance measures -- Ch. 12 : Segment reporting, decentralization, and the balanced scorecard -- Ch. 13 : Relevant costs for decision making

Half title Title Copyright Brief table of contents Detailed table of contents About the authors Preface Acknowledgements Guided tour Technology to enhance learning and teaching Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour 1 Management accounting and the business environment The work of management and the need for management accounting information Planning Directing and motivating Controlling The end results of managers’ activities The planning and control cycle Decision making Comparison of financial and management accounting Emphasis on the future Relevance and flexibility of data Less emphasis on precision Segments of an organization International Financial Reporting Standards (IFRS) Management accounting – not mandatory Basic organizational structure Decentralization Line and staff relationships Expanding and changing role of management accounting The sources of management accounting knowledge International diversity in management accounting traditions Globalization and international competition Changes in the business environment and management accounting New business processes and technologies Enterprise resource planning systems Deregulation, privatization and re-regulation The increased importance of service sector management Managing for value Managing for environmental sustainability Corporate governance, professional and business ethics Some implications for the roles of management accountants 2 An introduction to cost terms, concepts and classifications General cost classifications Manufacturing costs Non-manufacturing costs Product costs versus period costs Cost classifications on financial statements The statement of financial position The statement of profit or loss Schedule of cost of goods manufactured Product costs – a closer look Inventoriable costs An example of cost flows Costing in service organizations: a first look Cost classifications for predicting cost behaviour Variable cost Fixed cost Cost classifications for assigning costs to cost objects Direct cost Indirect cost Cost classifications for decision making Differential cost and revenue Opportunity cost Sunk cost 3 Cost behaviour: analysis and use Types of cost behaviour patterns Variable costs The activity base True variable versus step-variable costs The linearity assumption and the relevant range Fixed costs Types of fixed costs The trend toward fixed costs Is labour a variable or a fixed cost? 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 Multiple regression analysis The contribution format Why a new statement of profit or loss format? The contribution approach 4 Job-order and service department costing Process and job-order costing Process costing Job-order costing Job-order costing – an overview Measuring direct materials cost Job cost sheet Measuring direct labour 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 purchase and issue of materials Labour cost Manufacturing overhead costs The application of manufacturing overhead Non-manufacturing costs Cost of goods manufactured Cost of goods sold Summary of cost flows Problems of overhead application Underapplied and overapplied overhead Disposition of underapplied or overapplied overhead balances A general model of product cost flows Multiple predetermined overhead rates Job-order costing in service companies The predetermined overhead rate and capacity 5 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, labour and overhead costs Materials, labour and overhead cost entries Equivalent units of production Weighted-average method Production report – weighted-average method A comment about rounding errors FIFO method Equivalent units – FIFO method Comparison of equivalent units of production under the weighted-average and FIFO methods Production report – FIFO method A comparison of costing methods Standard costing method Operation costing Part 2: Information for decision making 6 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 Preparing the CVP graph Target profit analysis The CVP equation The contribution margin approach The margin of safety 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 Assumptions of CVP analysis 7 Profit reporting under variable costing and absorption costing Overview of absorption and variable costing Absorption costing Variable costing Unit cost computations Profit comparison of absorption and variable costing Extended comparison of profit data Effect of changes in production on profit Variable costing Absorption costing The impact on the manager Choosing a costing method External reporting Decision making Advantages of variable costing and the contribution approach Impact of JIT methods 8 Performance measurement and reporting on segments Decentralization in organizations Advantages and disadvantages of decentralization Decentralization and segment reporting Cost, profit and investment centres Responsibility centres Segment reporting and profitability analysis Levels of segmented statements Revenue and contribution margin Traceable and common fixed costs Traceable costs can become common costs Segment margin There is more than one way to segment a company Hindrances to proper cost assignment Omission of costs Inappropriate methods for allocating costs among segments Arbitrarily dividing common costs among segments Rate of return for measuring managerial performance The return on investment (ROI) formula Operating profit and operating assets Plant and equipment: net book value or gross cost? Controlling the rate of return Increase revenue Reduce expenses Reduce operating assets Criticisms of ROI Residual income – another measure of performance Motivation and residual income Divisional comparison and residual income The problem of single-period metrics: the bonus bank approach 9 Activity-based costing How costs are treated under activity-based costing Non-manufacturing costs and activity-based costing Manufacturing costs and activity-based costing The costs of idle capacity in activity-based costing Designing an activity-based costing (ABC) system Identifying activities to include in the ABC system The mechanics of activity-based costing Tracing overhead costs to activities and cost objects Assigning costs to activity cost pools Computation of activity rates Targeting process improvements: activity-based management Assigning costs to cost objects Overhead costs computed using the ABC system Product margins and customer profitability computed using the ABC system Comparison of traditional and ABC product costs Product margins computed using the traditional cost system The differences between ABC and traditional product costs ABC product costs – an action analysis Ease of adjustment codes The action analysis view of the ABC data Service costing and management: the benefits of an ABC approach Time-driven ABC Activity-based costing and external reports A simplified approach to activity-based costing 10 Relevant costs for decision making Cost concepts for decision making Identifying relevant costs and benefits 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 illustration of cost analysis A comparative format Beware of allocated fixed costs The make or buy decision An example of make or buy The matter of opportunity cost Special orders Utilization of constrained resources Contribution in relation to a constrained resource Managing constraints The problem of multiple constraints in the short run: linear programming Sensitivity analysis Shadow prices The limitations of the linear programming model as a management accounting technique Joint product costs and the contribution approach The pitfalls of allocation Sell or process further decisions Activity-based costing and relevant costs Part 3: Planning and control 11 Profit planning and the role of budgeting The basic framework of budgeting Definition of budgeting Personal budgets Differences between planning and control Advantages of budgeting Responsibility accounting Choosing a budget period The participative or self-imposed budget The matter of human relations The budget committee The master budget inter-relationships Sales forecasting – a critical step Preparing the master budget The sales budget The production budget The direct materials budget The direct labour budget The manufacturing overhead budget The ending finished goods inventory budget The selling and administrative expense budget The cash budget The budgeted statement of profit or loss The budgeted statement of financial position Expanding the budgeted statement of profit or loss Activity-based budgeting Some criticisms of budgeting as a performance management system Reform or abandon budgeting? The Beyond Budgeting Round Table 12 Standard costs and variance analysis Standard costs – management by exception Who uses standard costs? Setting standard costs Ideal versus practical standards Setting direct materials standards Setting direct labour standards Setting variable manufacturing overhead standards Are standards the same as budgets? 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 labour variances Labour rate variance – a closer look Labour efficiency variance – a closer look Using standard costs – variable manufacturing overhead variances Manufacturing overhead variances – a closer look Structure of performance reports Variance analysis and management by exception Evaluation of controls based on standard costs Advantages of standard costs Potential problems with the use of standard costs 13 Flexible budgets and performance reporting Flexible budgets Characteristics of a flexible budget Deficiencies of the static budget How a flexible budget works Using the flexible budgeting concept in performance evaluation The measure of activity – a critical choice Variable overhead variances – a closer look The problem of actual versus standard hours Spending variance alone Both spending and efficiency variances Overhead rates and fixed overhead analysis Flexible budgets and overhead rates Overhead application in a standard cost system The Fixed overhead variances 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 Appendix 13A: Sales mix, quantity variances, production mix and yield variances Appendix 13B: Variance analysis in merchandise and service settings 14 Capital investment decisions Capital budgeting – planning investments Typical capital budgeting decisions The time value of money Discounted cash flows – the net present value method The net present value method illustrated 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 illustrated 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 non-profit organizations Preference decisions – the ranking of investment projects Internal rate of return method Net present value method Other approaches to capital budgeting decisions The payback method The simple rate of return method Post-audit of investment projects Appendix 14A: The concept of present value The mathematics of interest Computation of present value Present value of a series of cash flows Appendix 14B: Inflation and capital budgeting Appendix 14C: Future value and present value tables Appendix 14D: The impact of corporate taxation Appendix 14E: Investment decision making and risk Risk and uncertainty Investment decision making and risk Interrelated risks: the decision tree The value of extra information Pay-off strategies 15 Pricing and intra-company transfers The economists’ approach to pricing Elasticity of demand The profit-maximizing price The absorption costing approach to cost-plus pricing Setting a target selling price using the absorption costing approach Determining the mark-up percentage Problems with the absorption costing approach Target costing An example of target costing Service companies – time and material pricing Time component Material component An example of time and material pricing Revenue and yield management Transfer pricing Negotiated transfer prices Transfers at the cost of the selling division Transfers at market price Divisional autonomy and sub-optimization International aspects of transfer pricing Part 4: Value metrics and performance management in a strategic context 16 Strategic management accounting and the balanced scorecard Profit planning with a given industry and product: cost structure and business orientation Value-based management Some basic techniques of strategic management accounting SMA and the concept of strategic positioning Strategic investment appraisal: investment appraisal with strategic ‘bolt-ons’? The Mavis Machines case Strategic investment appraisal: an iterative model Strategy as collision: lean enterprises and business process re-engineering Modelling and monitoring strategy: the balanced scorecard and other non-financial measures Divisional performance measures and the balanced scorecard Common characteristics of balanced scorecards Some obstacles to SMA 17 Management control and corporate governance General models of management control and performance measurement The levers of control approach to strategy implementation Corporate governance: a financial perspective Management accounting and the integrity of financial information Management accounting and regulatory approaches to corporate governance Corporate governance and risk management Wealth creation and good corporate governance: the role of boundary systems Enterprise governance A broader view on corporate governance: stakeholder, social and environmental responsiveness The Performance Prism Environmental management accounting An example of environmental management accounting Organizational control and service delivery in the public sector: beyond incrementalism? New political and management structures The introduction of policy-led budgeting Informal versus formal control systems 18 Business process management: towards the lean operation Optimizing inventory: the economic order quantity (EOQ) and the reorder point Costs associated with inventory Computing the economic order quantity (EOQ) Just-in-time (JIT) and the economic order quantity (EOQ) Production lot size Reorder point and safety inventory Reducing inventory: just-in-time (JIT) The JIT concept Key elements in a JIT system Benefits of a JIT system Inventory control and enterprise resource planning (ERP) E-commerce: new challenges for management accounting Quality and business processes: measurement and management The cost of quality model Prevention costs Appraisal costs Internal failure costs External failure costs Distribution of quality costs Quality cost reports From modelling the costs of quality to quality management Total quality management (TQM) The plan–do–check–act cycle Some criticisms of TQM Benchmarking Some problems with benchmarking Business process re-engineering (BPR) What does a re-engineered process look like? Some criticisms of re-engineering Six Sigma Lean production An emphasis on eliminating waste Lean accounting Obstacles to organizational change and the advantages of a fresh start 19 Strategic perspectives on cost management The theory of constraints TOC and continuous improvement An example of TOC The impact of TOC on management accounting Throughput accounting Strategic approaches to cost management: target costing and life-cycle costing Target costing and life-cycle costing Some problems with target and life-cycle costing The make-or-buy decision from a strategic perspective: supply chain management Integration versus sub-contracting Traditional supply relationships Strategic partnering The implications for management accounting of strategic approaches to make or buy Corporate unbundling: shared service centres and service outsourcing The shared service centre model Variable costs Fixed costs Should actual or budgeted costs be allocated? Service outsourcing Glossary Bibliography Index

Authors Eric Noreen, Peter Brewer, and Ray Garrison have crafted a streamlined Managerial Accounting book that is perfect for non-accounting majors who intend to move into managerial positions by focusing on the fundamentals to develop the conceptual framework managers need to succeed. This is done by adhering to the three core standards: - FOCUS Noreen/Brewer/Garrison pinpoint the key managerial concepts students will need in their future careers. With no journal entries or financial accounting topics to worry about, students can focus on the fundamental principles of managerial accounting. The manager approach in Noreen allows students to develop the conceptual framework needed to succeed, with a focus on decision making and analytical skills. - RELEVANCE Building student interest with its insightful Business Focus vignettes opening each chapter, current In Business examples throughout the text, and tried-and-true end-of-chapter material, students will always see the real-world applicability of Noreen/Brewer/Garrison. - BALANCE There is more than one type of business, and so Noreen/Brewer/Garrison covers a variety of business models, including nonprofit, retail, service, wholesale, and manufacturing organizations. Service company examples are highlighted with icons in the margins of the text.

Guides students through managerial accounting. This title identifies the three functions managers must perform within their organisations' plan operations, control activities, and make decisions and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it.

Cover introduction TO MANAGERIAL ACCOUNTING DEDICATION About the Authors New in the Eighth Edition Acknowledgments BRIEF CONTENTS CONTENTS Prologue: Managerial Accounting: An Overview What Is Managerial Accounting? Planning Controlling Decision Making Why Does Managerial Accounting Matter to Your Career? Business Majors Accounting Majors Professional Certification—A Smart Investment Managerial Accounting: Beyond the Numbers An Ethics Perspective Code of Conduct for Management Accountants A Strategic Management Perspective An Enterprise Risk Management Perspective A Corporate Social Responsibility Perspective A Process Management Perspective A Leadership Perspective Intrinsic Motivation Extrinsic Incentives Cognitive Bias Summary Glossary Questions Exercises chapter one: Managerial Accounting and Cost Concepts Cost Classifications for Assigning Costs to Cost Objects Direct Cost Indirect Cost Cost Classifications for Manufacturing Companies Manufacturing Costs Direct Materials Direct Labor Manufacturing Overhead Nonmanufacturing Costs Cost Classifications for Preparing Financial Statements Product Costs Period Costs Cost Classifications for Predicting Cost Behavior Variable Cost Fixed Cost The Linearity Assumption and the Relevant Range Mixed Costs Cost Terminology—A Closer Look Cost Classifications for Decision Making Differential Cost and Revenue Sunk Cost and Opportunity Cost Using Different Cost Classifications for Different Purposes The Traditional Format Income Statement The Contribution Format Income Statement Summary Guidance Answers to Decision Point Guidance Answers to Concept Checks Review Problem 1: Cost Terms Review Problem 2: Income Statement Formats Glossary Questions Applying Excel The Foundational 15 Exercises Problems Building Your Skills chapter two: Job-Order Costing: Calculating Unit Product Costs Job-Order Costing—An Overview Job-Order Costing—An Example Measuring Direct Materials Cost Job Cost Sheet Measuring Direct Labor Cost Computing Predetermined Overhead Rates Applying Manufacturing Overhead Manufacturing Overhead—A Closer Look The Need for a Predetermined Rate Computation of Total Job Costs and Unit Product Costs Job-Order Costing—A Managerial Perspective Choosing an Allocation Base—A Key to Job Cost Accuracy Job-Order Costing Using Multiple Predetermined Overhead Rates Multiple Predetermined Overhead Rates—A Departmental Approach Multiple Predetermined Overhead Rates—An Activity-Based Approach Job-Order Costing—An External Reporting Perspective Overhead Application and the Income Statement Job Cost Sheets: A Subsidiary Ledger Job-Order Costing in Service Companies Summary Guidance Answer to Decision Point Guidance Answers to Concept Checks Review Problem: Calculating Unit Product Costs Glossary Questions Applying Excel The Foundational 15 Exercises Problems Building Your Skills chapter three: Job-Order Costing: Cost Flows and External Reporting Job-Order Costing—The Flow of Costs The Purchase and Issue of Materials Issue of Direct and Indirect Materials Labor Cost Manufacturing Overhead Costs Applying Manufacturing Overhead The Concept of a Clearing Account Nonmanufacturing Costs Cost of Goods Manufactured Cost of Goods Sold Schedules of Cost of Goods Manufactured and Cost of Goods Sold Underapplied and Overapplied Overhead—A Closer Look Computing Underapplied and Overapplied Overhead Disposition of Underapplied or Overapplied Overhead Balances Closed to Cost of Goods Sold Closed Proportionally to Work in Process, Finished Goods, and Cost of Goods Sold Comparing the Two Methods for Disposing of Underapplied or Overapplied Overhead A General Model of Product Cost Flows Summary Guidance Answers to Decision Point Guidance Answers to Concept Checks Review Problem: The Flow of Costs in a Job-Order Costing System Glossary Questions Applying Excel The Foundational 15 Exercises Problems Building Your Skills Appendix 3A: Job-Order Costing: A Microsoft Excel-Based Approach Appendix 3A: Exercises and Problems chapter four: Activity-Based Costing Assigning Overhead Costs to Products Plantwide Overhead Rate Departmental Overhead Rates Activity-Based Costing (ABC) Designing an Activity-Based Costing System Hierarchy of Activities An Example of an Activity-Based Costing System Design Using Activity-Based Costing Comtek Inc.’s Basic Data Direct Labor-Hours as a Base Computing Activity Rates Computing Product Costs Shifting of Overhead Cost Targeting Process Improvements Evaluation of Activity-Based Costing The Benefits of Activity-Based Costing Limitations of Activity-Based Costing The Cost of Implementing Activity-Based Costing Limitations of the ABC Model Modifying the ABC Model Activity-Based Costing and Service Industries Summary Guidance Answers to Decision Point Guidance Answers to Concept Checks Review Problem: Activity-Based Costing Glossary Questions Applying Excel The Foundational 15 Exercises Problems Building Your Skills chapter five: Process Costing Comparison of Job-Order and Process Costing Similarities between Job-Order and Process Costing Differences between Job-Order and Process Costing Cost Flows in Process Costing Processing Departments The Flow of Materials, Labor, and Overhead Costs Materials, Labor, and Overhead Cost Entries Materials Costs Labor Costs Overhead Costs Completing the Cost Flows Process Costing Computations: Three Key Concepts Key Concept #1 Key Concept #2 Key Concept #3 The Weighted-Average Method: An Example Step 1: Compute the Equivalent Units of Production Step 2: Compute the Cost per Equivalent Unit Step 3: Assign Costs to Units Step 4: Prepare a Cost Reconciliation Report Operation Costing Summary Guidance Answer to Decision Point Guidance Answers to Concept Checks Review Problem: Process Cost Flows and Costing Units Glossary Questions Applying Excel The Foundational 15 Exercises Problems Building Your Skills chapter six: Cost-Volume-Profit Relationships The Basics of Cost-Volume-Profit (CVP) Analysis Contribution Margin CVP Relationships in Equation Form CVP Relationships in Graphic Form Preparing the CVP Graph Contribution Margin Ratio (CM Ratio) and the Variable Expense Ratio Applications of the Contribution Margin Ratio Additional Applications of CVP Concepts Example 1: Change in Fixed Cost and Sales Volume Alternative Solution 1 Alternative Solution 2 Example 2: Change in Variable Costs and Sales Volume Solution Example 3: Change in Fixed Cost, Selling Price, and Sales Volume Solution Example 4: Change in Variable Cost, Fixed Cost, and Sales Volume Solution Example 5: Change in Selling Price Solution Break-Even and Target Profit Analysis Break-Even Analysis The Equation Method The Formula Method Break-Even in Dollar Sales Target Profit Analysis The Equation Method The Formula Method Target Profit Analysis in Terms of Dollar Sales The Margin of Safety CVP Considerations in Choosing a Cost Structure Cost Structure and Profit Stability Operating Leverage Structuring Sales Commissions Sales Mix The Definition of Sales Mix Sales Mix and Break-Even Analysis Summary Guidance Answers to Decision Point Guidance Answers to Concept Checks Review Problem: CVP Relationships Glossary Questions CHAPTER 6: Applying Excel The Foundational 15 Exercises Problems Building Your Skills Appendix 6A: Analyzing Mixed Costs Glossary (Appendix 6A) Appendix 6A: Exercises and Problems chapter seven: Variable Costing and Segment Reporting: Tools for Management Overview of Variable and Absorption Costing Variable Costing Absorption Costing Selling and Administrative Expenses Summary of Differences Variable and Absorption Costing—An Example Variable Costing Contribution Format Income Statement Absorption Costing Income Statement Reconciliation of Variable Costing with Absorption Costing Income Advantages of Variable Costing and the Contribution Approach Enabling CVP Analysis Explaining Changes in Net Operating Income Supporting Decision Making Segmented Income Statements and the Contribution Approach Traceable and Common Fixed Costs and the Segment Margin Identifying Traceable Fixed Costs Traceable Fixed Costs Can Become Common Fixed Costs Segmented Income Statements—An Example Levels of Segmented Income Statements Segmented Income Statements—Decision Making and Break-Even Analysis Decision Making Break-Even Analysis Segmented Income Statements—Common Mistakes Omission of Costs Inappropriate Methods for Assigning Traceable Costs among Segments Failure to Trace Costs Directly Inappropriate Allocation Base Arbitrarily Dividing Common Costs among Segments Income Statements—An External Reporting Perspective Companywide Income Statements Segmented Financial Information Summary Guidance Answers to Decision Point Guidance Answers to Concept Checks Review Problem 1: Contrasting Variable and Absorption Costing Review Problem 2: Segmented Income Statements Glossary Questions Chapter 7: Applying Excel The Foundational 15 Exercises Problems Building Your Skills chapter Eight: Master Budgeting Why and How Do Organizations Create Budgets? Advantages of Budgeting Responsibility Accounting Choosing a Budget Period The Self-Imposed Budget Human Factors in Budgeting The Master Budget: An Overview Seeing the Big Picture Preparing the Master Budget The Beginning Balance Sheet The Budgeting Assumptions The Sales Budget The Production Budget Inventory Purchases—Merchandising Company 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 Summary Guidance Answer to Decision Point Guidance Answers to Concept Checks Review Problem: Budget Schedules Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases chapter nine: Flexible Budgets, Standard Costs, and Variance Analysis The Variance Analysis Cycle Flexible Budgets Characteristics of a Flexible Budget Deficiencies of the Static Planning Budget How a Flexible Budget Works Flexible Budget Variances Revenue Variances Spending Variances Flexible Budgets with Multiple Cost Drivers Standard Costs—Setting The Stage Setting Direct Materials Standards Setting Direct Labor Standards Setting Variable Manufacturing Overhead Standards Using Standards in Flexible Budgets A General Model for Standard Cost Variance Analysis Using Standard Costs—Direct Materials Variances The Materials Price Variance The Materials Quantity Variance Using Standard Costs—Direct Labor Variances The Labor Rate Variance The Labor Efficiency Variance Using Standard Costs—Variable Manufacturing Overhead Variances The Variable Manufacturing Overhead Rate and Efficiency Variances An Important Subtlety in the Materials Variances Summary Guidance Answers to Decision Point Guidance Answers to Concept Checks Review Problem 1: Variance Analysis Using a Flexible Budget Review Problem 2: Standard Costs Glossary Questions Chapter 9: Applying Excel The Foundational 15 Exercises Problems Building Your Skills Appendix 9A: Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System Glossary Appendix 9A: Exercises and Problems Appendix 9B: Standard Cost Systems: A Financial Reporting Perspective Using Microsoft Excel Appendix 9B: Exercises and Problems chapter ten: Performance Measurement in Decentralized Organizations Decentralization in Organizations Advantages and Disadvantages of Decentralization Responsibility Accounting Cost, Profit, and Investment Centers Cost Center Profit Center Investment Center Evaluating Investment Center Performance—Return on Investment The Return on Investment (ROI) Formula Net Operating Income and Operating Assets Defined Understanding ROI Criticisms of ROI Residual Income Motivation and Residual Income Divisional Comparison and Residual Income Operating Performance Measures Throughput (Manufacturing Cycle) Time Delivery Cycle Time Manufacturing Cycle Efficiency (MCE) Example Solution Balanced Scorecard Common Characteristics of Balanced Scorecards A Company’s Strategy and the Balanced Scorecard Tying Compensation to the Balanced Scorecard Summary Guidance Answer to Decision Point Guidance Answers to Concept Checks Review Problem: Return on Investment (ROI) And Residual Income Glossary Questions Chapter 10: Applying Excel The Foundational 15 Exercises Problems Building Your Skills chapter eleven: Differential Analysis: The Key to Decision Making Decision Making: Six Key Concepts Key Concept #1 Key Concept #2 Key Concept #3 Key Concept #4 Key Concept #5 Key Concept #6 Identifying Relevant Costs and Benefits: An Example Decision Analysis: The Total Cost and Differential Cost Approaches Why Isolate Relevant Costs? Adding and Dropping Product Lines and Other Segments An Illustration of Cost Analysis A Comparative Format Beware of Allocated Fixed Costs Make or Buy Decisions Strategic Aspects of the Make or Buy Decision An Example of a Make or Buy Decision Opportunity Cost Special Order Decisions Volume Trade-Off Decisions What Is a Constraint? Utilizing a Constrained Resource to Maximize Profits Managing Constraints Joint Product Costs and Sell or Process Further Decisions Santa Maria Wool Cooperative: An Example Activity-Based Costing and Relevant Costs Summary Guidance Answers to Decision Point Guidance Answers to Concept Checks Review Problem: Differential Analysis Glossary Questions Chapter 11: Applying Excel The Foundational 15 Exercises Problems Building Your Skills chapter twelve: Capital Budgeting Decisions Capital Budgeting—An Overview Typical Capital Budgeting Decisions Cash Flows Versus Net Operating Income Typical Cash Outflows Typical Cash Inflows The Time Value of Money The Payback Method Evaluation of the Payback Method An Extended Example of Payback Payback and Uneven Cash Flows The Net Present Value Method The Net Present Value Method Illustrated Recovery of the Original Investment An Extended Example of the Net Present Value Method The Internal Rate of Return Method The Internal Rate of Return Method Illustrated Comparison of the Net Present Value and Internal Rate of Return Methods Expanding the Net Present Value Method Least-Cost Decisions Uncertain Cash Flows An Example Preference Decisions—The Ranking of Investment Projects Internal Rate of Return Method Net Present Value Method The Simple Rate of Return Method Postaudit of Investment Projects Summary Guidance Answer to Decision Point Guidance Answers to Concept Checks Review Problem: Comparison of Capital Budgeting Methods Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Appendix 12: The Concept of Present Value Appendix 12: Review Problem: Basic Present Value Computations Appendix 12B: Present Value Tables chapter thirteen: Statement of Cash Flows The Statement of Cash Flows: Key Concepts Organizing the Statement of Cash Flows Operating Activities: Direct or Indirect Method? The Indirect Method: A Three-Step Process Step 1 Step 2 Step 3 Investing and Financing Activities: Gross Cash Flows Property, Plant, and Equipment Retained Earnings Summary of Key Concepts An Example of a Statement of Cash Flows Operating Activities Step 1 Step 2 Step 3 Investing Activities Financing Activities Seeing the Big Picture Interpreting the Statement of Cash Flows Consider a Company’s Specific Circumstances Consider the Relationships among Numbers Free Cash Flow Earnings Quality Summary Guidance Answers to Decision Point Guidance Answers to Concept Checks Review Problem Glossary Questions The Foundational 15 Exercises Problems Building Your Skills Appendix 13A: The Direct Method of Determining the Net Cash Provided by Operating Activities Appendix 13A: Exercises and Problems chapter fourteen: Financial Statement Analysis Limitations of Financial Statement Analysis Comparing Financial Data across Companies Looking beyond Ratios Statements in Comparative and Common-Size Form Dollar and Percentage Changes on Statements Common-Size Statements Ratio Analysis—Liquidity Working Capital Current Ratio Acid-Test (Quick) Ratio Ratio Analysis—Asset Management Accounts Receivable Turnover Inventory Turnover Operating Cycle Total Asset Turnover Ratio Analysis—Debt Management Times Interest Earned Ratio Debt-to-Equity Ratio Equity Multiplier Ratio Analysis—Profitability Gross Margin Percentage Net Profit Margin Percentage Return on Total Assets Return on Equity Ratio Analysis—Market Performance Earnings per Share Price-Earnings Ratio Dividend Payout and Yield Ratios The Dividend Payout Ratio The Dividend Yield Ratio Book Value per Share Summary of Ratios and Sources of Comparative Ratio Data Summary Guidance Answer to Decision Point Guidance Answers to Concept Checks Review Problem: Selected Ratios and Financial Leverage Glossary Questions The Foundational 15 Exercises Problems Building Your Skills Integration Exercises: An Overview Integration Exercises Index

Guides students through managerial accounting. This title identifies the three functions managers must perform within their organisations' plan operations, control activities, and make decisions and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it.

<p><P>Managerial Accounting for Managers, 1/e by Noreen/Brewer/Garrison is based on the market-leading text, Managerial Accounting, by Garrison, Noreen and Brewer. The Noreen book was created to serve customers who do not wish to teach the financial accounting-oriented content that is included in the Garrison book. Of our three books (the Brewer book, the Garrison book, and the Noreen book), the Noreen book is the most pure management accounting textbook. The other two books have greater amounts of financial accounting content.<P>N/B/G, 1e is geared towards professors who love Garrison&#8217;s market-leading managerial accounting content, but have been bothered by the debits and credits included in the book. It includes the same great coverage of managerial accounting topics such as Relevant Costs for Decision Making, Capital Budgeting Decisions, and Segment Reporting and Decentralization without the journal entries. The job-order costing chapter has been extensively rewritten to remove all journal entries. There is not one journal entry included in the entire book.<P>Furthermore, the chapters dealing with process costing, the statement of cash flows, and financial statement analysis have been dropped to enable professors to focus their attention on the bedrocks of managerial accounting&#8212;planning, control, and decision making.<P>It is important to emphasize that the same great content from Garrison is included in Noreen. More specifically, the following chapters/appendices are exactly the same in the two books&#58;</p>

As the long-time #1 best-seller in Managerial Accounting, the 17th edition of Garrison/Noreen/Brewer's Managerial Accounting successfully guides students through the Managerial Accounting course and beyond. Not only does the Garrison text teach students Managerial Accounting concepts in a clear and concise way, but it also asks students to consider how the concepts they're learning will apply to the real-world situations they will eventually confront in their careers. Garrison's 17th edition improves student learning and fosters course and career readiness with its emphasis on relevance, accuracy, and clarity while also embracing innovation through the incorporation of Data Analytics Exercises. With world class content, combined with the powerful platform of Connect to engage and enhance learning, students are provided with a framework to achieve higher outcomes in their Managerial Accounting course and beyond.ISBN : 9781260575682

От издателя:В книге известных западных ученых подробно изложены различные аспекты учета и управления издержками компании. Рассматриваются все этапы работы менеджера с получаемой им финансовой информацией:-оценка и анализ деятельности компании по факту и формирование выводов об эффективности ее работы;-принятие оперативных, локальных управленческих решений на основе полученной информации;-поиск инструментов финансового контроля подчиненных и различных центров финансовой ответственности.Весь материал изложен доступным языком, насыщен примерами из разных отраслей реального бизнеса и направлен на практическое применение.Книга представляет интерес не только для финансистов, но и для менеджеров, а также для преподавателей и слушателей программ повышения квалификации и профессиональной переподготовки.Рекомендовано Советом Минобрнауки РФ по образовательной программе дополнительного профессионального образования «Мастер делового администрирования — Master of Business Administration (MBA)» в качестве учебника для слушателей, обучающихся по программе «Мастер делового администрирования». От себя:Нашел на одном из книжных интернет-магазинов в виде отдельных отсканированных страниц разворота книги. Обработал исходники Scan Tailor'ом и FineReader'ом. Исходники были размером 1434\*1075, разрешение 72 dpi (общим объемом 70,7 Mb), т.е. к сожалению НЕ самого лучшего качества. Чтобы не потерять читабельность пришлось сделать серым, т.к. большинство страниц в черно-белом варианте были плохо читабельны. Из-за этого такой большой размер файла. К сожалению, отсутствовал скан двух страниц (в файле после стр. 559). Добавлено оглавление.Книга, на мой взгляд, очень полезна, особенно примерами из практики. Насколько я понимаю - это на текущий момент самое свежее издание по управленческому учету из переведенных на русский язык. Другие книги по теме на сайте:Управленческий учет , Хорнгрен Ч., Фостер Дж., Датар Ш. , Питер , 2005 (must have)Хорнгрен Ч.Т., Фостер Дж. Бухгалтерский учет: управленческий аспектУправленческий и производственный учет. Вводный курс. Друри К. 2005 (must have) Введение в управленческий и производственный учет. К.Друри Москва: Аудит, 1998 Управленческий учет, 3-е издание. Энтони Аткинсон. 2005г. 878c. (must have)Управленческий учет. Тони Скоун Николаева С.А., Шебек С.В. Управленченский учет. Легенды и мифы. Управленческий учет. Задачи и решения. Просветов Г.И.Управленческий учет. И. Г. КукукинаБухгалтерский управленческий учет. Вахрушина М.А. Бизнес-курс. MBA. Управленческий учет и бюджетирование Концепция контроллинга: Управленческий учет. Система отчетности. Бюджетирование. Horváth & Partners

Guides students through managerial accounting. This title identifies the three functions managers must perform within their organisations' plan operations, control activities, and make decisions and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it.

xix, 605, EN-3, IN-11 pages : 28 cm "McGraw Hill education" The originaal Canadian ed. written by Ray H. Garrison ... et al.; 2nd & 3rd Canadian eds. by Peter C. Brewer ... et al Includes bibliographical references and index

167 pages ; 28 cm

Cover 1 Managerial Accounting 2 About the Authors 4 New in the Seventeenth Edition 16 Acknowledgments 20 Brief Contents 24 Contents 25 Prologue: Managerial Accounting: An Overview 34 What Is Managerial Accounting? 35 Planning 36 Controlling 37 Decision Making 37 Why Does Managerial Accounting Matter to Your Career? 38 Business Majors 38 Accounting Majors 40 Professional Certification—A Smart Investment 40 Managerial Accounting: Understanding the Broader Context 42 Big Data 42 Ethics 43 Code of Conduct for Management Accountants 43 Strategy 44 Enterprise Risk Management 46 Corporate Social Responsibility 49 Process Management Perspective 50 Leadership 51 Intrinsic Motivation 51 Extrinsic Incentives 51 Cognitive Bias 52 Summary 53 Glossary 53 Questions 53 Exercises 54 Chapter 1:Managerial Accounting and Cost Concepts 59 Cost Classifications for Assigning Costs to Cost Objects 60 Direct Cost 61 Indirect Cost 61 Cost Classifications for Manufacturing Companies 61 Manufacturing Costs 61 Direct Materials 61 Direct Labor 62 Manufacturing Overhead 62 Nonmanufacturing Costs 63 Cost Classifications for Preparing Financial Statements 63 Product Costs 64 Period Costs 64 Cost Classifications for Predicting Cost Behavior 65 Variable Cost 66 Fixed Cost 67 The Linearity Assumption and the Relevant Range 68 Mixed Costs 70 Cost Terminology—A Closer Look 71 Cost Classifications for Decision Making 72 Differential Cost and Revenue 72 Opportunity Cost and Sunk Cost 73 Using Different Cost Classifications for Different Purposes 74 The Traditional Format Income Statement 74 The Contribution Format Income Statement 75 Summary 76 Review Problem 1: Cost Terms 76 Review Problem 2: Income Statement Formats 77 Glossary 78 Questions 79 Applying Excel 80 The Foundational 15 81 Exercises 82 Problems 88 Cases 91 Chapter 2: Job-Order Costing: Calculating Unit Product Costs 93 Job-Order Costing—An Overview 94 Job-Order Costing—An Example 95 Measuring Direct Materials Cost 96 Job Cost Sheet 96 Measuring Direct Labor Cost 97 Computing Predetermined Overhead Rates 98 Applying Manufacturing Overhead 99 Manufacturing Overhead—A Closer Look 100 The Need for a Predetermined Rate 101 Computation of Total Job Costs and Unit Product Costs 102 Job-Order Costing—A Managerial Perspective 103 Choosing an Allocation Base—A Key to Job Cost Accuracy 103 Job-Order Costing Using Multiple Predetermined Overhead Rates 104 Multiple Predetermined Overhead Rates—A Departmental Approach 104 Multiple Predetermined Overhead Rates—An Activity-Based Approach 106 Job-Order Costing—An External Reporting Perspective 106 Overhead Application and the Income Statement 106 Job Cost Sheets: A Subsidiary Ledger 107 Job-Order Costing in Service Companies 107 Summary 108 Review Problem: Calculating Unit Product Costs 108 Glossary 110 Questions 110 Applying Excel 110 The Foundational 15 112 Exercises 113 Problems 118 Case 121 Appendix 2: Activity-Based Absorption Costing 122 Glossary (Appendix 2) 125 Appendix 2: Exercises, Problems, and Case 125 Appendix 2B: The Predetermined Overhead Rate and Capacity 129 Appendix 2B: Exercises, Problem, and Case 132 Chapter 3: Job-Order Costing: Cost Flows and External Reporting 136 Job-Order Costing—The Flow of Costs 137 The Purchase and Issue of Materials 138 Issue of Direct and Indirect Materials 139 Labor Cost 140 Manufacturing Overhead Costs 141 Applying Manufacturing Overhead 141 The Concept of a Clearing Account 142 Nonmanufacturing Costs 143 Cost of Goods Manufactured 144 Cost of Goods Sold 144 Schedules of Cost of Goods Manufactured and Cost of Goods Sold 147 Schedule of Cost of Goods Manufactured 147 Schedule of Cost of Goods Sold 148 Income Statement 149 Underapplied and Overapplied Overhead—A Closer Look 150 Computing Underapplied and Overapplied Overhead 150 Disposition of Underapplied or Overapplied Overhead Balances 151 Closed to Cost of Goods Sold 152 Closed Proportionally to Work in Process, Finished Goods, and Cost of Goods Sold 152 Comparing the Two Methods for Disposing of Underapplied or Overapplied Overhead 154 A General Model of Product Cost Flows 154 Summary 155 Review Problem: The Flow of Costs in a Job-Order Costing System 156 Glossary 158 Questions 159 Applying Excel 159 The Foundational 15 160 Exercises 161 Problems 165 Cases 170 Appendix 3A: Job-Order Costing: A Microsoft Excel-Based Approach 171 Appendix 3A: Exercises and Problems 176 Chapter 4: Process Costing 181 Comparison of Job-Order and Process Costing 182 Similarities between Job-Order and Process Costing 182 Differences between Job-Order and Process Costing 182 Cost Flows in Process Costing 183 Processing Departments 183 The Flow of Materials, Labor, and Overhead Costs 184 Materials, Labor, and Overhead Cost Entries 185 Materials Costs 185 Labor Costs 185 Overhead Costs 185 Completing the Cost Flows 186 Process Costing Computations: Three Key Concepts 186 Key Concept #1 187 Key Concept #2 187 Key Concept #3 187 The Weighted-Average Method: An Example 187 Step 1: Compute the Equivalent Units of Production 189 Step 2: Compute the Cost per Equivalent Unit 191 Step 3: Assign Costs to Units 191 Step 4: Prepare a Cost Reconciliation Report 192 Operation Costing 193 Summary 193 Review Problem: Process Cost Flows and Costing Units 194 Glossary 196 Questions 196 Applying Excel 197 The Foundational 15 198 Exercises 199 Problems 203 Cases 207 Appendix 4A: FIFO Method 208 Appendix 4A: Exercises, Problems, and Case 213 Appendix 4B: Service Department Cost Allocations 216 Appendix 4B: Exercises, Problems, and Case 219 Chapter 5: Cost-Volume-Profit Relationships 223 The Basics of Cost-Volume-Profit (CVP) Analysis 225 Contribution Margin 225 CVP Relationships in Equation Form 227 CVP Relationships in Graphic Form 228 Preparing the CVP Graph 228 Contribution Margin Ratio (CM Ratio) and the Variable Expense Ratio 230 Applications of the Contribution Margin Ratio 232 Additional Applications of CVP Concepts 233 Example 1: Change in Fixed Cost and Sales Volume 233 Alternative Solution 1 234 Alternative Solution 2 234 Example 2: Change in Variable Costs and Sales Volume 234 Solution 234 Example 3: Change in Fixed Cost, Selling Price, and Sales Volume 234 Solution 235 Example 4: Change in Variable Cost, Fixed Cost, and Sales Volume 235 Solution 235 Example 5: Change in Selling Price 236 Solution 236 Break-Even and Target Profit Analysis 237 Break-Even Analysis 237 The Equation Method 237 The Formula Method 237 Break-Even in Dollar Sales 238 Target Profit Analysis 238 The Equation Method 239 The Formula Method 239 Target Profit Analysis in Terms of Dollar Sales 239 The Margin of Safety 240 CVP Considerations in Choosing a Cost Structure 241 Cost Structure and Profit Stability 241 Operating Leverage 242 Sales Mix 245 The Definition of Sales Mix 245 Sales Mix and Break-Even Analysis 245 Summary 247 Review Problem: CVP Relationships 247 Glossary 250 Questions 250 Applying Excel 251 The Foundational 15 252 Exercises 253 Problems 258 Case 266 Appendix 5A: Analyzing Mixed Costs 267 Glossary (Appendix 5A) 275 Appendix 5A: Exercises and Problems 275 Chapter 6: Variable Costing and Segment Reporting: Tools for Management 282 Overview of Variable and Absorption Costing 283 Variable Costing 283 Absorption Costing 283 Selling and Administrative Expenses 284 Summary of Differences 284 Variable and Absorption Costing—An Example 285 Variable Costing Contribution Format Income Statement 285 Absorption Costing Income Statement 287 Reconciliation of Variable Costing with Absorption Costing Income 289 Advantages of Variable Costing and the Contribution Approach 291 Enabling CVP Analysis 291 Explaining Changes in Net Operating Income 292 Supporting Decision Making 292 Segmented Income Statements and the Contribution Approach 293 Traceable and Common Fixed Costs and the Segment Margin 293 Identifying Traceable Fixed Costs 294 Traceable Fixed Costs Can Become Common Fixed Costs 294 Segmented Income Statements—An Example 295 Levels of Segmented Income Statements 296 Segmented Income Statements—Decision Making and Break-Even Analysis 298 Decision Making 298 Break-Even Analysis 299 Segmented Income Statements—Common Mistakes 300 Omission of Costs 300 Inappropriate Methods for Assigning Traceable Costs among Segments 301 Failure to Trace Costs Directly 301 Inappropriate Allocation Base 301 Arbitrarily Dividing Common Costs among Segments 301 Income Statements—An External Reporting Perspective 302 Companywide Income Statements 302 Segmented Financial Information 303 Summary 303 Review Problem 1: Contrasting Variable and Absorption Costing 304 Review Problem 2: Segmented Income Statements 306 Glossary 307 Questions 308 Applying Excel 308 The Foundational 15 310 Exercises 311 Problems 318 Cases 326 Appendix 6A: Super-Variable Costing 328 Glossary (Appendix 6A) 332 Appendix 6A: Exercises and Problems 332 Chapter 7: Activity-Based Costing: A Tool to Aid Decision Making 335 Activity-Based Costing: An Overview 336 Nonmanufacturing Costs and Activity-Based Costing 336 Manufacturing Costs and Activity-Based Costing 337 Cost Pools, Allocation Bases, and Activity-Based Costing 337 Designing an Activity-Based Costing (ABC) System 340 Steps for Implementing Activity-Based Costing: 342 Step 1: Define Activities, Activity Cost Pools, and Activity Measures 343 The Mechanics of Activity-Based Costing 344 Step 2: Assign Overhead Costs to Activity Cost Pools 344 Step 3: Calculate Activity Rates 347 Step 4: Assign Overhead Costs to Cost Objects 348 Step 5: Prepare Management Reports 351 Comparison of Traditional and ABC Product Costs 353 Product Margins Computed Using the Traditional Cost System 354 The Differences between ABC and Traditional Product Costs 355 Targeting Process Improvements 358 Activity-Based Costing and External Reports 358 The Limitations of Activity-Based Costing 359 Summary 359 Review Problem: Activity-Based Costing 360 Glossary 361 Questions 362 Applying Excel 362 The Foundational 15 364 Exercises 365 Problems 373 Appendix 7A: Time-Driven Activity-Based Costing: A Microsoft Excel-Based Approach 378 Appendix 7A: Exercises and Problems 384 Chapter 8: Master Budgeting 387 Why and How Do Organizations Create Budgets? 388 Why Do Organizations Create Budgets? 388 How Do Organizations Create Budgets? 389 The Master Budget: An Overview 389 Seeing the Big Picture 391 Preparing the Master Budget 392 The Beginning Balance Sheet 393 The Budgeting Assumptions 393 The Sales Budget 396 The Production Budget 397 Inventory Purchases—Merchandising Company 398 The Direct Materials Budget 398 The Direct Labor Budget 400 The Manufacturing Overhead Budget 401 The Ending Finished Goods Inventory Budget 402 The Selling and Administrative Expense Budget 402 The Cash Budget 404 The Budgeted Income Statement 408 The Budgeted Balance Sheet 409 Summary 411 Review Problem: Budget Schedules 411 Glossary 413 Questions 413 Applying Excel 413 The Foundational 15 415 Exercises 416 Problems 424 Cases 435 Chapter 9: Flexible Budgets and Performance Analysis 438 The Variance Analysis Cycle 439 Preparing Planning Budgets and Flexible Budgets with One Cost Driver 440 Characteristics of a Flexible Budget 440 Deficiencies of the Static Planning Budget 440 How a Flexible Budget Works 443 Flexible Budget Variances 444 Activity Variances 444 Revenue and Spending Variances 445 A Performance Report Combining Activity and Revenue and Spending Variances 447 Performance Reports in Nonprofit Organizations 450 Performance Reports in Cost Centers 450 Preparing Planning Budgets and Flexible Budgets with Multiple Cost Drivers 450 Summary 453 Review Problem: Variance Analysis Using a Flexible Budget 454 Glossary 455 Questions 456 Applying Excel 456 The Foundational 15 458 Exercises 458 Problems 465 Cases 469 Chapter 10: Standard Costs and Variances 473 Standard Costs—Setting the Stage 474 Setting Direct Materials Standards 475 Setting Direct Labor Standards 475 Setting Variable Manufacturing Overhead Standards 476 Using Standards in Flexible Budgets 477 A General Model for Standard Cost Variance Analysis 478 Using Standard Costs—Direct Materials Variances 480 The Materials Price Variance 481 The Materials Quantity Variance 482 Using Standard Costs—Direct Labor Variances 483 The Labor Rate Variance 483 The Labor Efficiency Variance 484 Using Standard Costs—Variable Manufacturing Overhead Variances 485 The Variable Manufacturing Overhead Rate and Efficiency Variances 486 An Important Subtlety in the Materials Variances 488 Standard Costs—Managerial Implications 490 Advantages of Standard Costs 490 Potential Problems with Standard Costs 490 Summary 491 Review Problem: Standard Costs 491 Glossary 493 Questions 494 Applying Excel 494 The Foundational 15 496 Exercises 496 Problems 499 Cases 504 Appendix 10A: Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System 505 Glossary (Appendix 10A) 511 Appendix 10A: Exercises and Problems 511 Appendix 10B: Standard Cost Systems: A Financial Reporting Perspective Using Microsoft Excel 518 Appendix 10B: Exercises and Problems 525 Chapter 11: Responsibility Accounting Systems 530 Decentralization in Organizations 531 Advantages and Disadvantages of Decentralization 531 Responsibility Accounting 532 Cost, Profit, and Investment Centers 532 Cost Center 532 Profit Center 532 Investment Center 532 Evaluating Investment Center Performance—Return on Investment 533 Net Operating Income and Operating Assets Defined 533 Understanding ROI 534 Criticisms of ROI 537 Residual Income 537 Motivation and Residual Income 538 Transfer Pricing 539 Negotiated Transfer Prices 540 Negotiated Transfer Prices: An Example 541 The Selling Division’s Lowest Acceptable Transfer Price 541 The Buying Division’s Highest Acceptable Transfer Price 542 Selling Division has Idle Capacity 542 Selling Division has No Idle Capacity 542 Selling Division Has Some Idle Capacity 543 No Outside Supplier 544 Evaluation of Negotiated Transfer Prices 544 Transfers at the Cost to the Selling Division 544 Transfers at Market Price 545 Service Department Charges 545 Service Department Charges: Key Concepts 546 Variable Costs 546 Fixed Costs 547 Service Department Charges: An Example 547 Some Cautions in Allocating Service Department Costs 548 Pitfalls in Allocating Fixed Costs 548 Summary 550 Review Problem 1: Return on Investment (ROI) and Residual Income 550 Review Problem 2: Transfer Pricing 551 Glossary 552 Questions 553 Applying Excel 553 The Foundational 15 554 Exercises 555 Problems 561 Case 567 Chapter 12: Strategic Performance Measurement 568 The Balanced Scorecard: An Overview 569 Learning and Growth Measures 570 Internal Business Process Measures 571 Customer Measures 572 Financial Measures 573 Cost of Quality: A Closer Look 574 Cost of Quality 574 Quality Cost Reports: Strengths and Limitations 576 Operating Performance Measures: A Closer Look 576 Throughput (Manufacturing Cycle) Time 576 Delivery Cycle Time 577 Manufacturing Cycle Efficiency (MCE) 578 Example 578 Required: 578 Overall Equipment Effectiveness (OEE) 579 Example 579 Constructing a Balanced Scorecard 580 Selecting Balanced Scorecard Measures 580 Tying Compensation to the Balanced Scorecard 582 Corporate Social Responsibility Performance Measures 583 Global Reporting Initiative 583 Corporate Social Responsibility and the Balanced Scorecard 584 Summary 585 Review Problem: Operating Performance Measures 586 Glossary 586 Questions 587 Applying Excel 587 Exercises 588 Problems 594 Case 601 Chapter 13: Differential Analysis: The Key to Decision Making 603 Decision Making: Six Key Concepts 604 Key Concept #1 604 Key Concept #2 604 Key Concept #3 604 Key Concept #4 605 Key Concept #5 605 Key Concept #6 605 Identifying Relevant Costs and Benefits: An Example 606 Decision Analysis: The Total Cost and Differential Cost Approaches 608 Why Isolate Relevant Costs? 610 Adding and Dropping Product Lines and Other Segments 611 An Illustration of Cost Analysis 611 A Comparative Format 613 Beware of Allocated Fixed Costs 613 Make or Buy Decisions 614 Strategic Aspects of the Make or Buy Decision 615 An Example of a Make or Buy Decision 615 Opportunity Cost 617 Special Order Decisions 618 Volume Trade-Off Decisions 619 What Is a Constraint? 619 Utilizing a Constrained Resource to Maximize Profits 620 Managing Constraints 623 Joint Product Costs and Sell or Process Further Decisions 624 Santa Maria Wool Cooperative: An Example 625 Activity-Based Costing and Relevant Costs 627 Summary 628 Review Problem: Differential Analysis 628 Glossary 629 Questions 630 Applying Excel 630 The Foundational 15 632 Exercises 633 Problems 641 Cases 649 Appendix 13A: Pricing Decisions 655 The Absorption Costing Approach to Cost-Plus Pricing 657 Pricing and Customer Latitude 660 Value-Based Pricing 664 Target Costing 666 Summary (Appendix 13A) 667 Glossary (Appendix 13A) 668 Appendix 13A: Exercises and Problems 668 Chapter 14: Capital Budgeting Decisions 675 Capital Budgeting—An Overview 676 Typical Capital Budgeting Decisions 676 Cash Flows versus Net Operating Income 676 Typical Cash Outflows 676 Typical Cash Inflows 677 The Time Value of Money 677 The Payback Method 678 Evaluation of the Payback Method 678 An Extended Example of Payback 679 Payback and Uneven Cash Flows 679 The Net Present Value Method 681 The Net Present Value Method Illustrated 681 Recovery of the Original Investment 684 An Extended Example of the Net Present Value Method 685 The Internal Rate of Return Method 687 The Internal Rate of Return Method Illustrated 687 Comparison of the Net Present Value and Internal Rate of Return Methods 688 Expanding the Net Present Value Method 689 Least-Cost Decisions 689 Uncertain Cash Flows 691 An Example 692 Preference Decisions—The Ranking of Investment Projects 693 Internal Rate of Return Method 693 Net Present Value Method 693 The Simple Rate of Return Method 694 Postaudit of Investment Projects 696 Summary 697 Review Problem: Comparison of Capital Budgeting Methods 697 Glossary 699 Questions 699 Applying Excel 700 The Foundational 15 701 Exercises 702 Problems 706 Cases 713 Appendix 14A: The Concept of Present Value 714 Appendix 14A: Review Problem: Basic Present Value Computations 717 Glossary (Appendix 14A) 718 Appendix 14A: Exercises 719 Appendix 14B: Present Value Tables 720 Appendix 14C: Income Taxes and the Net Present Value Method 722 Summary (Appendix 14C) 724 Appendix 14C: Exercises and Problems 724 Chapter 15: Statement of Cash Flows 727 The Statement of Cash Flows: Key Concepts 729 Organizing the Statement of Cash Flows 729 Operating Activities: Direct or Indirect Method? 729 The Indirect Method: A Three-Step Process 730 Step 1 730 Step 2 731 Step 3 732 Investing and Financing Activities: Gross Cash Flows 732 Property, Plant, and Equipment 733 Retained Earnings 734 Summary of Key Concepts 735 An Example of a Statement of Cash Flows 736 Operating Activities 737 Step 1 737 Step 2 738 Step 3 739 Investing Activities 739 Financing Activities 740 Seeing the Big Picture 741 Interpreting the Statement of Cash Flows 743 Consider a Company’s Specific Circumstances 743 Consider the Relationships among Numbers 743 Free Cash Flow 744 Earnings Quality 745 Summary 745 Review Problem 746 Glossary 750 Questions 750 The Foundational 15 750 Exercises 752 Problems 755 Appendix 15A: The Direct Method of Determining the Net Cash Provided by Operating Activities 763 Appendix 15A: Exercises and Problems 765 Chapter 16: Financial Statement Analysis 767 Limitations of Financial Statement Analysis 768 Comparing Financial Data across Companies 768 Looking beyond Ratios 768 Statements in Comparative and Common-Size Form 768 Dollar and Percentage Changes on Statements 769 Common-Size Statements 771 Ratio Analysis—Liquidity 773 Working Capital 774 Current Ratio 774 Acid-Test (Quick) Ratio 775 Ratio Analysis—Asset Management 775 Accounts Receivable Turnover 775 Inventory Turnover 776 Operating Cycle 776 Total Asset Turnover 777 Ratio Analysis—Debt Management 777 Times Interest Earned Ratio 778 Debt-to-Equity Ratio 778 Equity Multiplier 779 Ratio Analysis—Profitability 779 Gross Margin Percentage 779 Net Profit Margin Percentage 780 Return on Total Assets 781 Return on Equity 781 Ratio Analysis—Market Performance 782 Earnings per Share 782 Price-Earnings Ratio 783 Dividend Payout and Yield Ratios 783 The Dividend Payout Ratio 783 The Dividend Yield Ratio 784 Book Value per Share 784 Summary of Ratios and Sources of Comparative Ratio Data 784 Summary 786 Review Problem: Selected Ratios and Financial Leverage 786 Glossary 789 Questions 789 The Foundational 15 790 Exercises 791 Problems 796 Integration Exercises 805 Index 823

As the long-time #1 best-seller, Garrison has helped guide close to 3 million students through managerial accounting since it was first published. It identifies the three functions managers must perform within their organizations—plan operations, control activities, and make decisions—and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it. Garrison’s Managerial Accounting is known for its relevance, accuracy, and clarity. It is also unique in that the authors write the most important supplements that accompany the book: solutions manual, test bank, instructor’s manual, and study guide – making them both of high quality and extremely consistent with the textbook.

10,479 p. ; 26 cm Ben shu nei rong bao kuo:guan li hui ji he qi ye huan jing, Cheng ben shu yu, Gai nian he fen lei, Fen pi cheng ben fa, Fen bu cheng ben fa, Fen xi yu ying yong, Ben- liang- li guan xi deng Bing lie ti ming:Managerial accounting Yi zhe hai you:chen hui, Zheng jun, Ji xiao qin, Wen qian Ju yuan shu di 11 ban yi chu Ben shu you ji xie gong ye chu ban she he mei guo mai ge lao- xi er jiao yu(ya zhou)Chu ban gong si he zuo chu ban

Managerial accounting is concerned with providing information to managersthat is, people inside an organization who direct and control its operations.

xxx, 644, 3, 1, 16 pages : 28 cm Revision of: Managerial accounting / Ray H. Garrison -- Ninth Canadian edition -- [Toronto] : McGraw Hill Ryerson, [2011], ©2012 Includes bibliographical references and index Overview and foundation. Managerial accounting and the business environment ; Cost terms, concepts, and classifications ; Cost behaviour: analysis and use ; Cost-volume-profit relationship -- Costing. Systems design: job-order costing ; System design: process costing ; Activity-based costing: a tool to aid decision making ; Variable costing: a tool for management -- Planning and control. Budgeting ; Standard costs and overhead analysis ; Reporting for control -- Short-term and long-term decisions ; Relevant costs for decision making ; Capital budgeting decisions -- External reporting and analysis ; Financial statement analysis

Provides suggestions for studying chapter material. This study aid summarizes essential points in each chapter, and tests students' knowledge using self test questions and exercises.

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Managerial accounting is concerned with providing information to managersthat is, people inside an organization who direct and control its operations.

xviii, 599 p. : 28 cm Includes index

xxx, 155, 187-489, 622-635 pages : 28 cm Includes index Class for ACC 2203 Prologue. Managerial Accounting: An overview -- Chapter One. Managerial Accounting and Cost Concepts -- Chapter Two. Job-Order Costing -- Chapter Three. Activity-Based Costing -- Chapter Five. Cost-Volume-Profit Relationships -- Chapter Six. Variable Costing and Segment Reporting: Tools for Management -- Chapter Seven. Profit Planning -- Chapter Eight. Flexible Budgets, Standard Costs, and Variance Analysis -- Chapter Nine. Performance Measurement in Decentralized Organizations -- Chapter Ten. Differential Analysis: The Key to Decision Making -- Credits -- Index

This Book Provides Process Costing; Activity-based Costing; Cost-volume-profit; Inventory; Balanced Scorecard; Overhead Application And Analysis; Budgeting; Financial Statement Analysis; Decentralization And Segment Reporting. Managerial Accounting And The Business Environment -- Managerial Accounting And Cost Concepts -- Systems Design: Job-order Costing -- Systems Design: Process Costing -- Cost Behavior: Analysis And Use -- Cost-volume-profit Relationships -- Variable Costing: A Tool For Management -- Activity-based Costing: A Tool To Aid Decision Making -- Profit Planning -- Flexible Budgets And Performance Analysis -- Standard Costs And Operating Performance Measures -- Segment Reporting, Decentralization, And The Balanced Scorecard -- Relevant Costs For Decision Making -- Capital Budgeting Decisions -- How Well Am I Doing? Statement Of Cash Flows -- How Well Am I Doing? Financial Statement Analysis. Ray H. Garrison, Eric W. Noreen, Peter C. Brewer. Includes Bibliographical References And Index.

This Book Provides Process Costing; Activity-based Costing; Cost-volume-profit; Inventory; Balanced Scorecard; Overhead Application And Analysis; Budgeting; Financial Statement Analysis; Decentralization And Segment Reporting. Managerial Accounting And The Business Environment -- Managerial Accounting And Cost Concepts -- Systems Design: Job-order Costing -- Systems Design: Process Costing -- Cost Behavior: Analysis And Use -- Cost-volume-profit Relationships -- Variable Costing: A Tool For Management -- Activity-based Costing: A Tool To Aid Decision Making -- Profit Planning -- Flexible Budgets And Performance Analysis -- Standard Costs And Operating Performance Measures -- Segment Reporting, Decentralization, And The Balanced Scorecard -- Relevant Costs For Decision Making -- Capital Budgeting Decisions -- How Well Am I Doing? Statement Of Cash Flows -- How Well Am I Doing? Financial Statement Analysis. Ray H. Garrison, Eric W. Noreen, Peter C. Brewer. Includes Bibliographical References And Index.

Designed As A Student Text, This Book Provides An Introduction To All Facets Of Managerial Accounting. It Is Divided Into Lesson-sized Chapters, Each Of Which Begins With A List Of Learning Objectives And Concludes With A Series Of Review Exercises. Managerial Accounting: An Overview -- Managerial Accounting And Cost Concepts -- Job-order Costing -- Process Costing -- Cost-volume-profit Relationships -- Variable Costing And Segment Reporting: Tools For Management -- Activity-based Costing: A Tool To Aid Decision Making -- Profit Planning -- Flexible Budgets And Performance Analysis -- Standard Costs And Variances -- Performance Measurement In Decentralized Organizations -- Differential Analysis: The Key To Decision Making -- Capital Budgeting Decisions -- Statement Of Cash Flows -- Financial Statement Analysis -- Appendix A. Pricing Products And Services -- Appendix B. Profitability Analysis. Ray H. Garrison, Eric W. Noreen, Peter C. Brewer. Includes Index.

xxvi, 799, IN-18 pages : 28 cm "McGraw Hill education." The original Canadian ed. written by Ray H. Garrison and others; 2nd, 3rd and 4th Canadian eds. by Peter C. Brewer and others Includes bibliographical references and index

HE Business Econom As the long-time #1 best-seller in Managerial Accounting, the 17th edition of Garrison/Noreen/Brewer's Managerial Accounting successfully guides students through the Managerial Accounting course and beyond. Not only does the Garrison text teach students Managerial Accounting concepts in a clear and concise way, but it also asks students to consider how the concepts they're learning will apply to the real-world situations they will eventually confront in their careers. Garrison's 17th edition improves student learning and fosters course and career readiness with its emphasis on relevance, accuracy, and clarity while also embracing innovation through the incorporation of Data Analytics Exercises. With world class content, combined with the powerful platform of Connect to engage and enhance learning, students are provided with a framework to achieve higher outcomes in their Managerial Accounting course and beyond

1 (p1): 第1章 管理会计概述 1 (p1-1): 1.1 管理会计的定义 4 (p1-2): 1.2 为什么管理会计对你的职业生涯而言十分重要 6 (p1-3): 1.3 管理人员要成功需要掌握哪些技能 11 (p1-4): 1.4 道德在企业中的重要性 13 (p1-5): 1.5 企业社会责任 14 (p1-6): 本章小结\关键术语 15 (p1-7): 思考题 15 (p1-8): 附录1A公司治理 19 (p2): 第2章 管理会计和成本概念 20 (p2-1): 2.1 一般成本分类 21 (p2-2): 2.2 产品成本与期间成本的比较 23 (p2-3): 2.3 用于成本性态预测的成本分类 28 (p2-4): 2.4 混合成本的分析 33 (p2-5): 2.5 传统式利润表和贡献毛益式利润表 34 (p2-6): 2.6 向成本对象分配成本而采用的成本分类 35 (p2-7): 2.7 用于决策的成本分类 37 (p2-8): 本章小结\复习题 39 (p2-9): 关键术语 40 (p2-10): 思考题 40 (p2-11): 附录2A最小平方回归运算 42 (p2-12): 附录2B质量成本 48 (p3): 第3章 分批成本法 49 (p3-1): 3.1 分批成本法概述 50 (p3-2): 3.2 分批成本法举例 57 (p3-3): 3.3 分批成本法：成本流转 63 (p3-4): 3.4 产成品成本计算表和销货成本计算表 67 (p3-5): 3.5 少分配和多分配的制造费用详解 70 (p3-6): 3.6 服务业公司中的分批成本法 71 (p3-7): 本章小结\复习题 73 (p3-8): 关键术语 74 (p3-9): 思考题 75 (p3-10): 附录3A预计制造费用分配率和生产能力 77 (p3-11): 附录3B人工成本的进一步分类 78 (p4): 第4章 分步成本法 79 (p4-1): 4.1 分批成本法和分步成本法的比较 80 (p4-2): 4.2 分步成本法下的成本流转 83 (p4-3): 4.3 约当产量 85 (p4-4): 4.4 计算和分配成本 87 (p4-5): 4.5 操作成本法 87 (p4-6): 本章小结 88 (p4-7): 复习题 90 (p4-8): 关键术语\思考题 91 (p4-9): 附录4A先进先出法 94 (p4-10): 附录4B服务部门成本分配 97 (p5): 第5章 本一量一利关系 98 (p5-1): 5.1 本量利分析的基础 108 (p5-2): 5.2 目标利润和保本分析 112 (p5-3): 5.3 在选择成本结构方面的CVP考虑 115 (p5-4): 5.4 设计销售佣金 115 (p5-5): 5.5 销售品种结构的概念 118 (p5-6): 5.6 CVP分析的假设 118 (p5-7): 本章小结\复习题 120 (p5-8): 关键术语 121 (p5-9): 思考题 122 (p6): 第6章 变动成本法和分部报告：管理工具 123 (p6-1): 6.1 吸收成本法与变动成本法概述 124 (p6-2): 6.2 变动成本法和吸收成本法实例 127 (p6-3): 6.3 变动成本法和吸收成本法的收入调整 129 (p6-4): 6.4 变动成本法和贡献毛益法的优点 131 (p6-5): 6.5 分部利润表和贡献毛益法 135 (p6-6): 6.6 分部利润表：常见错误 136 (p6-7): 6.7 利润表：外部报告视角 137 (p6-8): 本章小结 138 (p6-9): 复习题 139 (p6-10): 关键术语\思考题 140 (p7): 第7章 作业成本法：帮助决策的工具 141 (p7-1): 7.1 作业成本法概述 144 (p7-2): 7.2 设计作业成本制度 148 (p7-3): 7.3 作业成本法的运行 155 (p7-4): 7.4 传统成本与作业成本法产品成本的比较 156 (p7-5): 7.5 瞄准程序改进 157 (p7-6): 7.6 作业成本法与外部报告 157 (p7-7): 7.7 作业成本法的局限 158 (p7-8): 本章小结\复习题 159 (p7-9): 关键术语 160 (p7-10): 思考题 161 (p8): 第8章 利润规划 162 (p8-1): 8.1 预算的基本框架 167 (p8-2): 8.2 编制总预算 178 (p8-3): 8.3 预计利润表 179 (p8-4): 本章小结 180 (p8-5): 复习题 182 (p8-6): 关键术语\思考题 183 (p9): 第9章 弹性预算和业绩分析 184 (p9-1): 9.1 弹性预算 186 (p9-2): 9.2 弹性预算差异 191 (p9-3): 9.3 包含两个或以上成本动因的弹性预算 192 (p9-4): 9.4 一些常见错误 194 (p9-5): 本章小结 195 (p9-6): 复习题 196 (p9-7): 关键术语\思考题 197 (p10): 第10章 标准成本和差异 198 (p10-1): 10.1 标准成本：制定步骤 202 (p10-2): 10.2 差异分析的一个通用模型 203 (p10-3): 10.3 运用标准成本：直接材料差异 206 (p10-4): 10.4 运用标准成本：直接人工差异 209 (p10-5): 10.5 运用标准成本：变动制造费用差异 212 (p10-6): 10.6 差异分析和例外管理 214 (p10-7): 10.7 对基于标准成本控制的评价 215 (p10-8): 本章小结\复习题 217 (p10-9): 关键术语 218 (p10-10): 思考题 219 (p11): 第11章 分权制组织中的业绩衡量 219 (p11-1): 11.1 组织中的分权 221 (p11-2): 11.2 责任会计 222 (p11-3): 11.3 衡量投资中心业绩：投资报酬率 225 (p11-4): 11.4 剩余收益 228 (p11-5): 11.5 经营业绩衡量 230 (p11-6): 11.6 平衡计分卡 236 (p11-7): 本章小结\复习题 237 (p11-8): 关键术语\思考题 238 (p11-9): 附录11A转移价格 243 (p11-10): 附录11B服务部门成本分配 246 (p12): 第12章 差异分析：决策的关键 247 (p12-1): 12.1 用于决策的成本概念 253 (p12-2): 12.2 增加或撤销生产线和其他分部 257 (p12-3): 12.3 自制还是外购决策 259 (p12-4): 12.4 机会成本 260 (p12-5): 12.5 特殊订单 261 (p12-6): 12.6 约束性资源的利用 264 (p12-7): 12.7 联产品成本和贡献毛益法 267 (p12-8): 12.8 作业成本法和相关成本 268 (p12-9): 本章小结\复习题 269 (p12-10): 关键术语 270 (p12-11): 思考题 271 (p13): 第13章 资本预算决策 272 (p13-1): 13.1 资本预算：计划投资 273 (p13-2): 13.2 贴现现金流量：净现值法 278 (p13-3): 13.3 贴现现金流量：内含报酬率法 280 (p13-4): 13.4 净现值法的扩展 283 (p13-5): 13.5 不确定的现金流量 285 (p13-6): 13.6 优先决策：投资项目的优先次序 286 (p13-7): 13.7 资本预算决策的其他方法 290 (p13-8): 13.8 投资项目的事后审计 291 (p13-9): 本章小结\复习题 292 (p13-10): 关键术语\思考题 294 (p14): 第14章 现金流量表 295 (p14-1): 14.1 现金流量表：关键概念 302 (p14-2): 14.2 现金流量表举例 308 (p14-3): 14.3 解释现金流量表 310 (p14-4): 本章小结\复习题 312 (p14-5): 关键术语 313 (p14-6): 附录14A计算经营活动提供现金净流量的直接法 314 (p14-7): 思考题 315 (p15): 第15章 财务报表分析 316 (p15-1): 15.1 财务报表分析的局限 316 (p15-2): 15.2 按比较及百分率格式编制的报表 320 (p15-3): 15.3 比率分析：普通股股东 324 (p15-4): 15.4 比率分析：短期债权人 327 (p15-5): 15.5 比率分析：长期债权人 329 (p15-6): 15.6 对比率和比较比率数据来源的概述 330 (p15-7): 本章小结 331 (p15-8): 复习题 332 (p15-9): 关键术语\思考题 333 (p16): 附录A 产品与劳务的定价 342 (p17): 附录B 盈利能力分析

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