图书介绍

管理会计 第2版2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

管理会计 第2版
  • （美）莱斯利·查德维克（Leslie Chadwick）著 著
  • 出版社： 北京：中国人民大学出版社；普兰蒂斯霍尔出版公司
  • ISBN：7300024629
  • 出版时间：1997
  • 标注页数：171页
  • 文件大小：5MB
  • 文件页数：182页
  • 主题词：

PDF下载


点此进入-本书在线PDF格式电子书下载【推荐-云解压-方便快捷】直接下载PDF格式图书。移动端-PC端通用
种子下载[BT下载速度快]温馨提示：（请使用BT下载软件FDM进行下载）软件下载地址页直链下载[便捷但速度慢]  [在线试读本书]   [在线获取解压码]
点击复制MD5值：08abb6dcf54ebe5c4095a658fcc428fe

下载说明

管理会计 第2版PDF格式电子书版下载

下载的文件为RAR压缩包。需要使用解压软件进行解压得到PDF格式图书。

点击复制85GB完整离线版磁力链接到迅雷FDM等BT下载工具进行下载  详情点击-查看共享计划
建议使用BT下载工具Free Download Manager进行下载,简称FDM(免费,没有广告,支持多平台）。本站资源全部打包为BT种子。所以需要使用专业的BT下载软件进行下载。如BitComet qBittorrent uTorrent等BT下载工具。迅雷目前由于本站不是热门资源。不推荐使用！后期资源热门了。安装了迅雷也可以迅雷进行下载！

（文件页数 要大于 标注页数，上中下等多册电子书除外）

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

图书目录

1. Introduction to management accounting1

Objectives1

The two cost and management accounting systems1

The elements of cost2

The classification of costs3

What is management accounting？4

Costs for decision making6

The essence9

Further reading10

2. Materials11

Objectives11

The valuation of materials11

Materials management15

The essence17

Further reading19

3. Labour20

Objectives20

Payroll analysis20

Incentive schemes21

The cost of labour turnover22

Other matters24

The essence24

Further thoughts26

Further reading26

4． AbSOrption costing27

Objectives27

The aim of absorption costing27

Overheads28

Cost centres28

Overhead absorption28

The limitations of absorption costing36

The essence37

Further reading39

5． Marginal costing and breakeven analysis40

Objectives40

Marginal costing40

Breakeven analysis48

The essence56

Further reading58

6． Absorption costing V.marginal costing59

ObjeCtives59

Absorption costing59

Marginal costing60

The effects on profits and stock valuation61

Other matters67

The essence69

Further reading71

7． ACTiVITY-based costing72

ObjectiveS72

What Is activity－based costingABC？73

The essence80

Further reading81

8． Budgeting and budgetary Control82

Objectives82

Introduction：the household budget83

Principles83

Practical considerations87

Budget relationships88

The cash budget89

The budgeted trading and profit and loss account and the budgeted balance sheet92

The master budget92

Flexible budgets95

The behavioural aspects of budgeting96

The benefits of budgeting budgeting101

Zero base budgeting102

The essence102

Further reading105

9． Standard costing106

Objectives106

What are standard costs?106

Cost control using standard costing107

Material variances109

Labour variances112

The profit variance114

The essence118

Further reading120

10． Capital investment appraisal121

Objectives121

Payback method121

Average rate of return method122

Accounting rate of return122

How to use annuity tables123

present value tables127

Depreciation and cash flows129

Residual values133

Taxation134

Other methods134

Sensitivity analysis134

Which method？135

The essence135

Further reading138

Appendix 1 Suggested answers to self assessment questions139

Throngfirth Manufacturing (Chapter 4)139

Heaton Postex plc (Chapter 5)141

Scoubado Manufacturing(Chapter 5)143

Holme Honley Products plc(Chapter 5)145

Oldwik ( CO.Ltd(Chapter 6))146

Kim plc (Chapter 6)148

Pawilkes ( Co Ltd (Chapter 7))150

Budgetary control self check(Chapter 8)151

The difference between profit and cash(Chapter 8)153

Jeanles Ltd(Chapter 8)154

Material variances(Chapter 9)154

Labour variances(Chapter 9)157

The equivalent cash price(Chapter 10)158

Identical cash flows／the treatment of depreciation（Chapter 10)159

Becwik Ltd(Chapter 10)160

APPendix 2 Present value tables and annuity tables161

Index170

热门推荐