- 作 者：美国管理会计师协会编著
- 出 版 社：北京：经济科学出版社
- 出版年份：2010
- ISBN：9787505896291
- 标注页数：872 页
- PDF页数：892 页
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Part 1 Introduction 1
Section A:Planning,Budgeting and Forecasting 2
Topic 1:Budgeting Concepts 3
Topic 2:Forecasting Techniques 19
Topic 3:Budgeting Methodologies 41
Topic 4:Annual Profit Plan and Supporting Schedules 51
Topic 5:Top-level Planning and Analysis 71
Practice Questions:Planning,Budgeting and Forecasting 89
Section B:Performance Management 109
Topic 1:Cost and Variance Measures 110
Topic 2:Responsibility Centers and Reporting Segments 143
Topic 3:Performance Measures 153
Practice Questions:Performance Management 180
Section C:Cost Management 196
Topic 1:Measurement Concepts 197
Topic 2:Costing Systems 220
Topic 3:Overhead Costs 252
Topic 4:Operational Efficiency 267
Topic 5:Business Process Performance 284
Practice Questions:Cost Management 300
Section D:Internal Controls 321
Topic 1:Risk Assessment,Controls,and Risk Management 322
Topic 2:Internal Auditing 342
Topic 3:Systems Controls and Security Measures 354
Practice Questions:Internal Controls 373
Section E:Professional Ethics 381
Topic 1:Ethical Considerations for Management Accounting and Financial Management Professionals 383
Practice Questions:Professional Ethics 395
ESSAY:Essay Exam Support Materials 397
Essay Exam Study Tips 399
Examples of Essay Question Answers 400
Practice Essay Questions 411
Bibliography 456
Index 459
Appendix A:ICMA Learning Outcome Statements-Part 1 463