- 作 者：by Carl L. Moore and Robert K. Jaedicke
- 出 版 社：
- 出版年份：2222
- ISBN：
- 标注页数：267 页
- PDF页数：277 页
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SECTION 1 Status and Functions 1
1 The Nature of Management Accounting 3
Management Accounting 4
The Management Accountant 6
Emphases of Management Accounting 8
The Accounting System as a Foundation 11
The Small Company－Its Accounting and Informational Needs 14
External Reporting－A Major Function 17
The Job and the Man 19
2 The Management Accountant＇s Role in Management 23
The Controller and Controllership 23
The Specifics of Management Accounting 28
Management Accounting in Action 37
Summary 41
3 The Prerequisite Function：Internal Control 44
INTERNAL CONTROL 44
Accounts as Internal Controls 48
The Accounting Manual－An Aid to Internal Control 50
Control and the Public Accountant 51
INTERNAL AUDITING 51
Coverage of Internal Auditing 54
Internal Auditing Faces Electronic Equipment 57
Relationship with the Company＇s Independent Accountant 59
SECTION 2 External Reporting 63
4 The Annual Report 65
Services of Annual Reporting 66
Financial Statements 67
Disclosures in Financial Statements 69
Comprehensibility of Financial Statements 72
Ratio Analysis 75
Adapting Statements to Special Readership 77
Natural Business Year for Financial Statements 81
Interim External Reports 82
The Annual Report as a Whole 83
5 Problems of Income Determination 86
The Idea of Income 86
Judgment and Income Determination 88
Bases of Amounts Affecting Income 91
A Tax Aspect 92
State of Opinion on Income Determination 93
Ideal of Income Reporting 96
6 Management Accounting and Tax Reporting 99
FEDERAL INCOME TAXES 100
The Depreciation Deduction for Tax Purposes 101
Inventory Valuation for Tax Purposes 103
Other Areas of Methods Choice 105
General Comments on Tax and Accounting Considerations 106
Internal Revenue Code Changes of Recent Years 108
Taxation of Foreign Operations 109
Methods of Accounting 111
TAXES OTHER THAN FEDERAL INCOME TAXES 111
ORGANIZING FOR TAX MANAGEMENT 112
SECTION 3 Services in Management 117
7 The Operating and Capital Budgets 119
THE OPERATING BUDGET 120
Programming the Budget 121
Forecasting 123
The Budget，the Forecasts，and the Profit Plan 127
The Cost Budget 129
Completing the Budget 136
Cost Control 137
THE CAPITAL BUDGET 139
Setting the Total；Differences from the Operating Budget 139
Types of Projects 141
Project Approval Procedure 143
Evaluation of Capital Projects 145
Summary 148
8 Profit Analysis，Appraisal，and Planning 150
Resources of the Accountant 151
Analysis：Profit Change 152
Analysis：Profit Structure 156
Appraisal：Return on Sales 159
Appraisal：Asset Turnover 161
Appraisal：Return on Capital 162
Planning 166
9 Accounting Aids for Sales Management 171
The Sales Activity：The Sales and Selling Expense Accounts 172
Sales Plan Variance 174
Policing of Prices 176
Appraisal of Sales Segments 181
Decision Making in Administering Sales 183
Cost Control of the Selling Operation 185
Summary 188
10 Cost Management for Production Management 190
The Production Activity：Production Accounting 191
Variance Analysis for Cost Control 193
Effecting Cost Reduction 196
Control of Assets 198
Waste and Spoilage 200
Maintenance Cost Control 202
Other Services in Purchasing and Production 204
Summary 205
SECTION 4 Some Horizons 209
11 Data Processing 211
Bookkeeping Is Data Processing 211
The Use of Data Processing Equipment 213
Functional Parts of Electronic Equipment 215
Examples of Applications 219
Limitations on Use of Computers 220
Feasibility and Systems Studies 221
Staff for the Computer and Placing it Departmentally 224
Electronic Data Processing and the Accountant＇s Function 226
Auditing Records Processed on Electronic Equipment 226
12 Decision Making 231
The Accountant and Decisions 232
Establishment Decisions 233
Operating Decisions 233
Financial and Non-Financial Considerations 235
The Accountant＇s Field of Competence 237
New Aid to Decision Making 239
First Steps in Applying Operations Research 240
Methods Used in Operations Research 243
Work Done in Operations Research 245
13 Compensation Policy 249
Nine Aspects of Compensation 249
Use of Job Evaluation 251
Factory Incentives 253
Company Merit Rating Under State Unemployment Compensation 256
The Guaranteed Annual Wage 256
Employee Relationships 257
Wage Contract Negotiations 258
Pension Plans 259
Profit Sharing Plans 261
Stock-Purchase and Stock-Option Plans 261
Index 265