Management Accounting Demystified(轻松自学系列——管理会计) 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

Learn the essentials of management accounting in a flash！

This hands-on self-teaching guide covers the fundamentals of management accounting，including cost accounting，how to develop and use information for costing products and services，decision making，operational budgeting，performance evaluation，and other important subjects and provides an update on recent developments in the field。You will learn the key aspects of management accounting as they apply to both for-profit companiesand nonprofits。

Now anyone can grasp the fundamentals of management accounting--without formal training，unlimited time，or a genius IQ。In Management Accounting Demystified，retired CPA and accounting professor Leonard Eugene Berry provides an effective，illuminating，and entertaining way to learn this complex subject。

This self-teaching guide first explains how and why management accounting is at the intersection of accounting information and decision-making。Then，you’ll get details on cost allocation systems，cost analysis，profit planning，operational budgeting，performance evaluations，and more。Featuring end-of-chapter quizzes and a final exam，this book will teach you the ins-and-outs of management accounting in no time at all。

Simple enough for a beginner，but challenging enough for an advanced student，Management Accounting Demystified is your shortcut to a working knowledge of this important business topic。

Introduction

CHAPTER1　What Is Management AccounUng?

　　Information for Decision Making

Strategic Analysis Information

Planning Information

Organizing and Directing Information

Performance Evaluation Information

　　The Key Accounting and Finance Players

　　in a Large Business

　　Changing Roles of the Controller

　　and Management Accountant

　　The Profession of Accounting

　　Management Accounting Compared

　　t0 Financial Accounting

　　Summary

CHAPTER2　Basic Cost Terms and Concepts

　　Cost as an Asset or Expense

　Costs That Become Assets

　Costs That Become Expenses

　Identification of Costs and Expenses

in Three Types of Businesses

Tracing costs to cost objects

cost objects

direct costs

Indirect costs

Costs Based on Cost Behavior

T0taL Variable Costs

Relevant Range

TotaL Fixed Costs

Mixed Variable Costs

Stepped Fixed Costs

Unit VS．TotaLCosts

Cost Definitions for Decision Making

Summary of Cost Definitions

Cost FLows in a Manufacturing Business

Preparation of FinanciaL Statements

The Balance Sheet

The Income Statement

Summary

Practice Problems

Solutions to Practice Problems

CHAPTER3 Job 0rder Cost Systems

Factors in Designing a Cost System

Job Order Cost System

The Accounting Components of

a Job Order Costi ng System

Source Documents Used in the System

The GeneraLLedger and Subsidiary Led

The Major Steps In Designing

a Job Order Cost System

Disposition of Overallocated

or UnderaLL0cated Overhead

Summary

Practice Problems

Solutions to Practice Problems

CHAPTER4 cost Allocation systems

CHAPTER5 Process Cost Systems

CHAPTER6 Activity-Bassed Management Systems

CHAPTER7 Costs for Decision Making：Cost Estimation and Cost-Volume-Profit Analysis

CHAPTER8 Costs for Decision Making：Relevant costing and capital expenditure analysis

CHAPTER9 Costs for Decision Making：Setting Prices

CHAPTER10 Profit Planning Using Master Budgets

CHAPTER11：Planning and performance Evaluation：Using Flexible Budgts

CHAPTER12: Performance Evaluation:Standard costing and variances analysis

CHAPTER13: Performance Evaluation:Sales Variances and the Balanced Scorecard

CHAPTER14: Performance Evaluation:in Decentralized Companies

Final Exam

Glossary

Index

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