- 作 者：（美）Jesse T.Barfield等著
- 出 版 社：北京：中国财政经济出版社
- 出版年份：2003
- ISBN：750056161X
- 标注页数：890 页
- PDF页数：946 页
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Part 1 Overview 1
Chapter 1 Introduction to Cost and Management Accounting in a Global Business Environment 2
Chapter 2 Introduction to Cost Management Systems 40
Part 2 Systems and Methods of Product Costing 75
Chapter 3 Organizational Cost Flows 76
Chapter 4 Activity-Based Cost Systems for Management 130
Chapter 5 Job Order Costing 172
Chapter 6 Process Costing 218
Chapter 7 Special Production Issues:Lost Units and Accretion 260
Chapter 8 Implementing Quality Concepts 302
Chapter 9 Cost Allocation for Joint Products and By-Products 342
Chapter 10 Standard Costing 380
Part 3 Planning and Controlling 441
Chapter 11 Absorption/Variable Costing and Cost-Volume-Profit Analysis 442
Chapter 12 Relevant Costing 498
Chapter 13 The Master Budget 550
Chapter 14 Capital Budgeting 600
Chapter 15 Financial Management 660
Part 4 Decision Making and Evaluating Performance 709
Chapter 16 Innovative Inventory and Production Management Techniques 710
Chapter 17 Emerging Management Practices 762
Chapter 18 Responsibility Accounting and Transfer Pricing in Decentralized Organizations 796
Chapter 19 Measuring and Rewarding Organizational Performance 840