管理會計：概念與應用

PART ONE FOUNDATIONS OF MANAGEMENT ACCOUNTING
1 MANAGEMENT ACCOUNTING AND COST CONCEPTS
　 Management Accounting as a Competitive T001
　　Management Accounting and Financial Accounting
　PLanning
　　Controlling
　 Evaluating
　Managerial Accounting Terminology
　 Terms Used in Planning and Cost-Volume-Profit Analysis
　 Terms Related to Controlling Product Cost Flows
　 Terms Related to Evaluation and Decision Making
　　The Role of Ethics in Management Accounting．
　　End-of-Chapter Materials
　2 COST FLows AND BUSINESS ORGANIZATIONS
　　The Flow of Products and Costs in Manufacturing Firms
　 The Product Costing System
　　Accounting for Overhead
　　Estimated Manufacturing Overhead
　　Actual Manufacturing Overhead．
　　Applied Manufacturing Overhead
　　Disposition ofOver-and UnderappliedManufacturing
　　0verhead
　　The Cost of Goods Manufactured Schedule
　　The F10w of Products and Costs in Service and
　　Mechan dising Firms
　　Comparing Service and Manufacturing Business Activities
　　Product Cost Accumulation in Service Organizations
　　Product Cost Accumulation in Merchandising
　　Organizations
　　The Process Costing System
　 Steps in Process Costing
　　End-of-Chapter Materials．
　3 ACTIVITY-BASED COSTING
　Activity-Based Costing
　 Introduction to Lity Ice Cream Company
　 The Basics ofABC
　　overhead Cost Activities．
　　Analyze Individual Overhead Costs
　　Cost Drivers
　　Assigning Overhead to Production Using ABC．
　　Making Decisions Using ABC Data
　 Summary
　　End—of-Chapter Materials
　　Comprehensive Problem 1-3
　　PART TWO MAKING DECISIONS USING MANAGEMENT ACCOUNTING
　4 COST BEHAVIOR AND DECISiONS USING C。V。P ANALYSIS
　　Understanding W．hy C-v-P Analysis Is Important
　　Basic Cost Behavior Patterns
　　Measuring Level ofActivity
　　Variable Costs
　　Fixed Costs
　 Mixed Costs．
　　Analysis of Mixed Costs
　 The Scattergraph,or Visual-Fit,Method
　 The High-Low Method．
　 A Comparison ofthe Scattergraph and High-Low Methods．
　　Methods of C-V-P Analysis
　 Contribution Margin　
　 The C-V-P EquaHon
　 Measuring the Effect ofPotential Changes in C-V-P VariaOles．
　　Using Graphs to「See」C-V-P Relationships．
　　The Profit Graph
　　A Comparison ofGV-P Graphs with C-V-P EquaOons
　　Sales Mix
　 Cost Structure and Operating Leverage
　 End-of-Chapter Materials
5 RELEVANT INFORMATION AND DECISIONS
6 CAPITAL INVESTMENT DECISIONS
PART THREE CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM
7 BUDGETING AND CONTROL
8 CONTROLLING COST,AND INVESTMENT
PART FOUR CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING
9 NEW MEASURES OF PERFORMANCE
APPENDICES
A GLOSSARY
B CHECK FIGURES