Managerial Accounting: Creating Value in a Dynamic Business Environment (2026 Release)
暫譯: 管理會計：在動態商業環境中創造價值 (2026年版)
Ronald W. Hilton , David E. Platt
- 出版商: McGraw-Hill Education
- 出版日期: 2026-05-25
- 售價: $1,920
- 貴賓價: 9.8 折 $1,881
- 語言: 英文
- 頁數: 846
- ISBN: 1265055025
- ISBN-13: 9781265055028
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相關分類:
會計學 Accounting
下單後立即進貨 (約5~7天)
商品描述
The goal of Managerial Accounting is to acquaint students of business with the fundamental tools of managerial decision making and provide a context for understanding and reacting to the dramatic ways in which business is changing. The emphasis throughout the text is on using accounting information to help manage an organization while explaining concepts in a way that students can relate to. They should not only be able to produce accounting information but also understand how managers are likely to use and react to the information in a range of businesses.
商品描述(中文翻譯)
管理會計的目標是讓商業學生熟悉管理決策的基本工具，並提供一個理解和應對商業劇變的背景。整本書的重點在於使用會計資訊來幫助管理組織，同時以學生能夠理解的方式解釋概念。他們不僅應能產出會計資訊，還應理解管理者在各種商業環境中如何使用和反應這些資訊。
作者簡介
作者：Ronald W. Hilton
現職：Cornell University
作者：David E. Platt
現職：University of Texas at Austin
作者簡介(中文翻譯)
作者：Ronald W. Hilton
現職：康奈爾大學
作者：David E. Platt
現職：德克薩斯大學奧斯汀分校
目錄大綱
Ch 1 The Crucial Role of Managerial Accounting in a Dynamic Business Environment
Ch 2 Basic Cost Management Concepts
Ch 3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch 4 Process Costing and Hybrid Product Costing Systems
Ch 5 Activity-Based Costing and Management
Ch 6 Activity Analysis, Cost Behavior, and Cost Estimation
Ch 7 Cost-Volume-Profit Analysis
Ch 8 Variable Costing and the Measurement of ESG and Quality Costs
Ch 9 Financial Planning and Analysis: The Master Budget
Ch10 Standard Costing and Analysis of Direct Costs
Ch11 Flexible Budgeting and Analysis of Production Overhead Costs
Ch12 Responsibility Accounting and the Balanced Scorecard
Ch13 Investment Centers and Transfer Pricing
Ch14 Decision Making: Relevant Costs and Benefits
Ch15 Target Costing and Cost Analysis for Pricing Decisions
Ch16 Capital Expenditure Decisions
Ch17 Allocation of Support Activity Costs and Joint Costs
目錄大綱(中文翻譯)
Ch 1 The Crucial Role of Managerial Accounting in a Dynamic Business Environment
Ch 2 Basic Cost Management Concepts
Ch 3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch 4 Process Costing and Hybrid Product Costing Systems
Ch 5 Activity-Based Costing and Management
Ch 6 Activity Analysis, Cost Behavior, and Cost Estimation
Ch 7 Cost-Volume-Profit Analysis
Ch 8 Variable Costing and the Measurement of ESG and Quality Costs
Ch 9 Financial Planning and Analysis: The Master Budget
Ch10 Standard Costing and Analysis of Direct Costs
Ch11 Flexible Budgeting and Analysis of Production Overhead Costs
Ch12 Responsibility Accounting and the Balanced Scorecard
Ch13 Investment Centers and Transfer Pricing
Ch14 Decision Making: Relevant Costs and Benefits
Ch15 Target Costing and Cost Analysis for Pricing Decisions
Ch16 Capital Expenditure Decisions
Ch17 Allocation of Support Activity Costs and Joint Costs
