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成本会计精要(第4版英文版美国麦格劳-希尔教育出版公司工商管理最新教材)

成本会计精要(第4版英文版美国麦格劳-希尔教育出版公司工商管理最新教材)

  • 出版社: 清华大学
  • 作者: (美)威廉·莱恩//香农·安德森//迈克
  • 商品条码: 9787302409014
  • 适读年龄: 12+
  • 版次: 1
  • 开本: 16开
  • 页数: 563
  • 出版年份: 2015
  • 印次: 1
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内容简介
《成本会计精要(第4版英文版)》旨在帮助学 生培养一种利用成本信息进行决策的直觉,使他们能 够成为更好的成本信息使用者(作为管理者)和更好 的成本信息提供者(作为会计人员)。本书内容涉及 成本会计的基本概念、本—量—利分析、成本分析、 成本估计、成本核算、成本管理、管理控制系统等。 作者威廉·莱恩、香农·安德森、迈克尔·马厄以言 简意赅、逻辑严密、生动有趣的方式为读者提供了所 需要的工具,并通过范例、图解和习题帮助读者理解 成本会计信息在决策中的作用。 本书适合用作高等院校会计专业的教材,也可供 需要利用会计信息进行决策的管理人员参考。
作者简介
Michael W. Maher is a professor of management at the University of CaliforniaDavis. He previously taught at the University of Michigan and was a visiting professor at the University of Chicago. He received his MBA and PhD from the University of Washington and his BBA from Gonzaga University and was awarded a CPA by the State of Washington. He has published more than a dozen books, including several textbooks that have appeared in numerous editions. He has taught at all levels from undergraduate to MBA to PhD and executives. His research focuses on cost analysis in service organizations, corporate governance, and white-collar crime. Shannon W. Anderson is a professor of management at the University of CaliforniaDavis and a Principle Fellow at the University of Melbourne. She previously taught at Rice University and the University of Michigan. She received her PhD from Harvard University and a BSE from Princeton University. Shannon has taught undergraduates, MBA students, and executive education students in a varieW of courses on cost accounting, cost management, and management control. Her research focuses on the design and implementation of performance measurement and cost control systems. William N. Lanen is a professor of accounting at the University of Michigan. He previously taught at the Wharton School at the University of Pennsylvania.He received his AB from the University of California-Berkeley, MS from Purdue University, and his PhD from the Wharton School. He has taught cost accounting to undergraduates, MBA students, and executives, including in global programs in Europe, South America, and Asia. He currently is the director of the Office of Action-Based Learning at the Ross School of the University of Michigan. His research focuses primarily on performance evaluation and rewards.
目录
第1部分 导论 第1章 成本会计:为决策提供信息 第2章 成本概念与成本习性 第2部 分成本分析和估计 第3章 本—量—利分析基础 第4章 用于决策的成本分析基础 第5章 成本估计 第3部分 成本管理系统 第6章 产品与服务成本核算基础 第7章 分批成本核算法 第8章 分步成本核算法 第9章 作业成本核算 第10章 成本管理基础 第11章 服务部门与联合成本分配 第4部分 管理控制系统 第12章 管理控制系统基础 第13章 规划与预算 第14章 经营单元的绩效度量

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