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內容簡介
本書為成本會p»â域之經典書籍¡A屬於大學»P研究所入ªù等級皆¾A用之教材¡A本書傳¹F最新¡B最實務性的成本會p內容¡A並介紹兩種不同會p系統»P方法之基礎»P原理¡C本書強½Õ¡A會p¸ê°T使用在商業系統之³W劃»P控制用³~¡B以及在³\多不同管理決策上所發揮之功用¡C本書內容尚包含有決策之特殊Æ[ÂI以及人為因素之影ÅT¡C 此外ÁÙ具有以下特ÂI¡G 1.章末單元內包含¸Ó章相Ãö概念»P技巧¡A包括³\多美國會p師協會¡]American Institute of Certified Public Accountants¡A簡稱AICPA¡^所提供之¦ÒÃD¡F另外也整合了³\多?得探究深思的問ÃD°Q½×»P練習¡A幫助ŪªÌ對於內容有更深一層的理¸Ñ¡C 2.每章習ÃD有大幅更新改寫¡A提升°Q½×»P增加小組作業的機會¡C¸û«n之特¿ï章節中¡A有幾乎1/2³¡分的更新¡A反映成本基礎會p在實務上的¹B用情形¡C 3.³\多章節在內容上也經修q改寫¡A大幅增¶i用µüªí¹F上的清晰»P簡潔程度¡C改¨}後的內容在作業基礎成本制的相Ãö內容上¡A¯à協助教師»PŪªÌ更全±的內容理¸Ñ¡A並作例ÃD之研°Q¡C
目¿ý
PART.I COSTS:CONCEPTS AND OBJECTIVES. Ch.1 Management,the Controller,and Cost Accounting. Ch.2 Cost Concepts and the Cost Accounting Information System. Ch.3 Cost Behavior Analysis. PART.II COST ACCUMULATION. Ch.4 Cost Systems and Cost Accumulation. Ch.5 Job Order Costing. Ch.6 Process Costing. Ch.7 The Cost of Quality and Accounting for Production Losses. Ch.8 Costing By-Products and Joint Products. PART.III PLANNING AND CONTROL OF COST. Ch.9 Materials:Controlling,Costing,and Planning. Ch.10 Just-in-Time and Backflushing. Ch.11 Labor: Controlling and Accounting for Costs. Ch.12 Factory Overhead: Planned, Actual, and Applied. Ch.13 Factory Overhead: Departmentalization. Ch.14 Activity Accounting: Activity-Based Costing and Activity-Based Management. PART.IV BUDGETING AND STANDARD COSTS. Ch.15 Budgeting:Profits,Sales,Costs,and Expense. Ch.16 Budgeting:Capital Expenditures,Research and Development Expenditures,and Cash;PERT/Cost. Ch.17 Responsibility Accounting and Reporting. Ch.18 Standard Costing:Setting Standards and Analyzing Variances. Ch.19 Standard Costing:Incorporating Standards into the Accounting Records. PART.V ANALYSIS OF COSTS AND PROFITS. Ch20 Direct Costing,CVP,and the Theory of Constraints. Ch.21 Differential Cost Analysis. Ch.22 Planning for Capital Expenditures. Ch.23 Economic Evaluation of Capital Expenditures. Ch.24 Decision-Making Under Uncertainty. Ch.25. Marketing Expense and Profitability Analysis. Ch.26 Profit Performance Measurements and Intracompany Transfer Pricing.
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