决策与控制会计 英文版·第2版2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

决策与控制会计 英文版·第2版PDF格式电子书版下载

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Chapter 1 Introduction3

Chapter 1 Introduction3

A.Managerial Accounting:Decision Making and Control4

B.Design and Use of Cost Systems7

C.Marmots and Grizzly Bears12

D.Management Accountant s Role in the Organization14

E.Vortec Medical Probe Example17

F.Outline of the Text20

G.Summary21

Chapter 2 The Nature of Costs25

Chapter 2 The Nature of Costs25

A.Opportunity Costs26

1.Characteristics of Opportunity Costs27

2.Examples of Decisions Based on Opportunity Costs28

1.Fixed,Marginal,and Average Costs31

B.Cost Variation31

2.Linear Approximations of Opportunity Cost of Changing Volume34

3.Other Cost Behavior Patterns36

4.Activity Measures37

C.Cost-Volume-Proftt Analysis40

1.Copier Example40

2.Calculating Break-Even and Target Proftts41

3.Limitations of Cost-Volume-Proftt Analysis45

4.Operating Leverage46

D.Opportunity Costs versus Accounting Costs47

1.Period versus Product Costs48

2.Direct Costs,Overheads,and Opportunity Costs49

E.Cost Estimation52

1.Account Classif?cation52

2.Motion and Time Studies52

F.Summary53

Appendix A:Learning Curve Analysis54

Appendix B:Estimating Fixed and Variable Costs56

Chapter 3 Opportunity Cost of Capital and Capital Budgeting91

Chapter 3 Opportunity Cost of Capital and Capital Budgeting91

A.Opportunity Cost of Capital93

B.Interest Rate Mathematics95

1.Future Values95

2.Present Values96

3.Present Value of a Cash Flow Stream97

4.Perpetuities97

5.Annuities98

6.Multiple Cash Flousper Year100

C.Capital Budgeting:The Basics102

1.Decision to Acquire an MBA102

2.Decision to Open a Video Rental Store103

3.Essential Points about Capital Budgeting104

D.Capital Budgeting:Some Complexities106

1.Risk106

2.Inflation107

3.Taxes and Depreciation Tax Shields109

E.Alternative Investment Criteria111

1.Payback112

2.Accounting Rate of Return113

3.Internal Rate of Return(IRR)114

4.Methods Used in Practice117

F.Summary118

Chapter 4 Organizational Architecture143

Chapter 4 Organizational Architecture143

A.Basic Building Blocks144

1.Self-Incerested Behavior,Team Production,and Agency Costs144

2.Decision Rights and Rights Systems150

3.Role of Knowledge and Decision Making151

4.Markets versus Firms152

5.Influence Costs156

B.Organizational Architecture157

C.Example of Accounting s Role:Executive Compensation Contracts163

D.Summary166

Chapter 5 Responsibility Accounting and Transfer Pricing177

Chapter 5 Responsibility Accounting and Transfer Pricing177

A.Accounting s Role in the Organization s Architecture178

B.Responsibility Accounting181

1.Cost Centers182

2.Proftt Centers184

3.Investment Centers186

4.Controllability Principle191

C.Transfer Pricing194

1.International Taxation194

2.Economics of Transfer Pricing197

3.Common Transfer Pricing Methods201

4.Reorganization:The Solution If All Else Fails205

5.Actual Practice206

D.Summary209

Chapter 6 Budgets and Budgeting231

Chapter 6 Budgets and Budgeting231

A.Generic Budgeting Systems234

1.Country Club234

2.Private University238

3.Complex Corporation241

B.Trade-offs between Decision Management and Decision Control244

1.Communicating Specialized Knowledge versus Performance Evaluation244

2.Managing the Trade-off245

3.Participative Bargaining247

C.Budgeting Resolves Certain Organizational Problems248

1.Short-Run versus Long-Run Budgets249

2.Line-ltem Budgets250

3.Budget Lapsing251

4.Static versus Flexible Budgets252

5.Incremental versus Zero-Based Budgets254

D.Summary256

Appendix:Comprehensive Master Budget Illustration257

Chapter 7 Cost Allocation:Theory305

Chapter 7 Cost Allocation:Theory305

A.Pervasiveness of Cost Allocations307

1.Manufacturing Organizations310

2.Hospitals310

3.Universities311

2.Third-Party Reimbursement313

1.External Reporting/Taxes313

B.Reasons to Allocate Costs313

3.Decision Making and Control314

1.Cost Allocations Are a Tax System315

C.Incentive/Organizational Reasons for Cost Allocations315

2.Factor Price Understates Total Cost317

3.Insulating versus Noninsulating Cost Allocations324

D.Summary328

Chapter 8 Cost Allocation:Practices365

Chapter 8 Cost Allocation:Practices365

A.Death Spiral366

B.Allocating Service Department Costs367

1.Direct Allocation Method368

2.Step-Down Allocation Method370

3.Service Department Costs and Transfer Pricing of Direct and Step-Down Methods374

4.Reciprocal Allocation Method376

5.Summary378

C.Joint Costs379

1.Chickens380

2.Net Realizable Value381

3.Decision Making and Control383

D.Segment Reporting and Joint Beneftts384

E.Summary386

Appendix:Reciprocal Method for Allocating Service Department Costs386

Chapter 9 Absorption Cost Systems413

Absorption Cost Systems413

A.Job Order Costing415

B.Cost Flows through the Accounts417

C.Allocating Overhead to Jobs420

1.Overhead Rates420

2.Over/Underabsorbed Overhead423

3.Flexible Budgets to Estimate Overhead425

4.Expected versus Normal Volume426

D.Permanent versus Temporary Volume Changes431

E.Plantwide versus Multiple Overhead Rates432

F.Process Costing:The Extent of Averaging435

G.Summary436

Appendix:Process Costing437

Chapter 10 Criticisms of Absorption Cost Systems:Incentive to Overproduce477

Chapter 10 Criticisms of Absorption Cost Systems:Incentive to Overproduce477

A.Incentive to Overproduce479

1.Example479

2.Reducing the Overproduction Incentive481

1.Background482

B.Variable(Direct)Costing482

2.Illustration of Variable Costing483

3.Overproduction Incentives under Variable Costing484

C.Problems with Variable Costing486

1.Classifying Fixed Costs as Variable Costs486

2.Ignores Opportunity Cost of Capacity486

D.Beware of Unit Costs487

E.Summary489

Chapter 11 Criticisms of Absorption Cost Systems:Inaccurate Product Costs507

Chapter 11 Criticisms of Absorption Cost Systems:Inaccurate Product Costs507

A.Inaccurate Product Costs508

B.Activity-Based Costing510

1.Choosing Cost Drivers511

2.Absorption versus Activity-Based Costing:An Example516

C.Analyzing Activity-Based Costing519

1.Reasons for Implementing Activity-Based Costing519

2.Beneftts and Costs of Activity-Based Costing521

D.Acceptance of Activity-Based Costing524

E.Summary528

Chapter 12 Standard Costs:Direct Labor and Materials553

Chapter 12 Standard Costs:Direct Labor and Materials553

A.Standard Costs554

1.Reasons for Standard Costing555

2.Setting and Revising Standards557

3.Target Costing558

B．Direct Labor and Materials Variances560

1．Direct Labor Variances561

2．Direct Materials Variances564

C．Incentive Effects of direct Labor and Materials Variances568

2．Externalities569

1．Build Inventories569

3．Discourage Cooperation570

4．Mutual Monitoring570

5．Satisficing570

D．Disposition of Standard Cost Variances571

E．The Costs of Standard Costs573

F．Summary576

Chapter 13 Overhead and Marketing Variances591

Chapter 13 Overhead and Marketing Variances591

A．Budgeted，Standard，and Actual Volume592

B．Overhead Variances595

1．Flexible Overhead Budget595

2．Overhead Rate596

3．Overhead Absorbed597

4．Overhead Efficiency，Volume，and Spending Variances598

5．Graphical Analysis601

6．Inaccurate Flexible Overhead Budget603

C．Marketing Variances604

1．Price and Quantity Variances605

2．Mix and Sales Variances606

D．Summary607

Chapter 14 Managing Accounting in a Changing Environment633

Chapter 14 Manageement Accounting in a Changing Environment633

A．Integrative Framework636

1．Organizational Architecture637

2．Business Strategy639

3．Environmental and Competitive Forces Affecting Organizations641

4．Implications642

1．Productivity643

B．Organizational Innovations and Management Accounting643

2．Total Quality Management（TQM）648

3．Just-in-Time（JIT）Production655

C．When Should Management Accounting Be Changed？661

D．Summary661

Appendix：Malcolm Baldrige National Quality Award662

Solutions to Concept Questions691

Glossary701

Glossary701

Index711

Index711