管理會計

Managerial Accounting 16/e AE

+作者:

Warren

+年份:
2023 年16 版
+ISBN:
9789815059489
+書號:
AC0277PC
+規格:
平裝/彩色
+頁數:
896
+出版商:
Cengage
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●NEW T-ACCOUNTS WITH ALL JOURNAL ENTRIES. With this approach, students see the impact of the journal entry on the accounting equation and financial statements. This also reinforces the rules of debit and credit and is consistent with today’s accounting systems, where posting to accounts is often done when journal entries are recorded. The accounting equation and T-accounts are shown in smaller font size so that the journal entry retains the student’s focus.
●"SHOW ME HOW" VIDEOS IN CNOWV2 CLARIFY PROCESSES. Created for the most frequently assigned end-of-chapter items, hundreds of "Show Me How" problem demonstration videos present step-by-step models of similar problems. Embedded tips help students avoid common mistakes and pitfalls to reduce frustration. These "Show Me How" videos, identified by icons in the text margins, correspond to specific assignments in CNOWv2 and offer ideal opportunities for self-study and review.
●NEW "TAKE IT FURTHER" DATA ANALYTIC CASES CHALLENGE STUDENTS TO USE DATA TO CREATE REPORTS. These "Take It Further" cases, added to many of the chapters, prompt students to use datasets related to the chapter content to analyze and develop reports using Excel and Tableau.
●PRESENTATION STYLE APPEALS TO CONTEMPORARY LEARNERS. Built for today's students, this edition offers content using presentation features that engage the current generation of students and appeal to how today's learners read and assimilate information. Short paragraphs, concise bullets, stepwise progression and meaningful Illustrations and graphs capture student attention and ensure retention.
●LINKS AND REFERENCES WITHIN EACH CHAPTER FEATURE REAL COMPANIES. The real company highlighted at the beginning of each chapter is linked to material throughout the chapter, further emphasizing the practical application of accounting principles that students are learning. These links exemplify how the specific topic affects or is applied by the chapter-opening company. In addition, "Business Insights" that apply the chapter's concepts to real companies appear throughout each chapter.
●AUTHOR-WRITTEN END-OF-CHAPTER MATERIALS ENSURE ACCURACY. The authors apply their vast award-winning teaching and business experiences to developing and revising this edition’s end-of-chapter materials. In addition, all end-of-chapter content is verified by dedicated subject matter experts to further ensure accuracy for you and your students.
●ANALYSIS FOR DECISION MAKING SECTIONS PUT PROCEDURES INTO CONTEXT. Each chapter ends with a section that uses real company illustrations to emphasize how businesses use accounting information to make decisions or evaluate the health of the company. Students gain an understanding of how chapter content fits within extended business settings, such as franchising and sustainability activities. Related Analysis for Decision Making assignments allow students to improve analytical skills using real world company data.
●SIMPLE-TO-COMPLEX STUDENT-FOCUSED PRESENTATION ENSURES COMPREHENSION. The book’s authors integrate their own extensive business experience and professional knowledge with input from leading accounting faculty. This edition presents a proven simple-to-complex pedagogy that facilitates student learning as readers progress through the text.
●CERTIFIED MANAGEMENT ACCOUNTANT (CMA) EXAMINATION QUESTIONS PREPARE READERS FOR SUCCESS ON THE EXAM. These current and updated questions appear in the end-of-chapter materials for each managerial chapter. The questions, adapted from past CMA exams, correspond with the chapter's content and equip students for testing success.
●PATHWAYS CHALLENGES PROMPT INTEREST AND HIGHLIGHT CRITICAL THINKING. A Pathways Challenge in each chapter emphasizes the critical thinking aspects of accounting and helps engage students. Suggested answers to each Pathways Challenge appear at the end of the chapter. This feature corresponds with the Pathways Commission's recommendations included in Charting a National Strategy for the Next Generation of Accountants.
●NEW "USING DATA ANALYTICS" BOXES NOW APPEAR IN EACH CHAPTER. These boxes describe in detail how data analytics apply to the content within each chapter.

    TWO CHAPTERS ADDRESS PRIORITY MANAGERIAL ACCOUNTING ISSUES. Chapter 19, "Support Department and Joint Cost Allocation," discusses methods of allocating support department costs and joint costs. Chapter 28, "The Balanced Scorecard and Corporate Responsibility," discusses the balanced scorecard in depth with detailed examples from Cordier Toys, Inc. The chapter concludes with a discussion of corporate social responsibility (CSR), including sustainability initiatives and how to incorporate CSR into a balanced scorecard.

    Dr. Carl S. Warren is professor emeritus of accounting at the University of Georgia, Athens. For more than 25 years, Dr. Warren has taught all levels of accounting courses with a primary focus on introductory of accounting and auditing. Dr. Warren has taught classes at the University of Iowa, Michigan State University and the University of Chicago. He received his Ph.D. from Michigan State University and his B.A.A. and M.A. from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including The Accounting Review, Journal of Accounting Research, Journal of Accountancy, The CPA Journal and Auditing: A Journal of Practice and Theory. Dr. Warren’s outside interests include handball, backpacking, skiing, hiking, fly-fishing and golf. He also spends as much time as possible visting with his five grandchildren (two sets of twins) and riding his motorcycle. Dr. Warren resides in Montana.

    Dr. William B. Tayler is the Robert J. Smith Professor in the Marriott School of Business at Brigham Young University. Dr. Tayler is an internationally renowned, award-winning accounting researcher and instructor. He has presented his research as an invited speaker at universities and conferences across the globe. Dr. Tayler earned his Ph.D. and M.S. at Cornell University. He teaches in BYU’s executive M.B.A. program and in BYU’s School of Accountancy, one of the top ranked accounting programs in the world. Dr. Tayler has also taught at Cornell University and Emory University and has received multiple teaching awards. He is a certified management accountant and consultant specializing in cost accounting, performance measurement, the assignment of decision rights and incentive compensation. His work has been published in top journals, including Accounting Horizons, Accounting, Organizations and Society, The Accounting Review, Contemporary Accounting Research, Diabetes Spectrum, Harvard Business Review, IMA Educational Case Journal, Journal of the American Medical Association-Internal Medicine, Journal of Accounting Research, Journal of Behavioral Finance, Journal of Finance, Journal of General Internal Medicine, Review of Financial Studies and Strategic Finance. Dr. Tayler serves as the chair of the BYU Healthcare Leadership Collaborative, as an editor at Behavioral Accounting Research and as director of the Institute of Management Accountants Research Foundation. He also serves on the editorial boards of The Accounting Review, Management Accounting Research and Accounting, Organizations and Society.

    1. Introduction to Managerial Accounting.
    2. Job Order Costing.
    3. Process Cost Systems.
    4. Activity-Based Costing.
    5. Support Department and Joint Cost Allocation.
    6. Cost-Volume-Profit Analysis.
    7. Variable Costing for Management Analysis.
    8. Budgeting.
    9. Evaluating Variances from Standard Costs.
    10. Evaluating Decentralized Operations.
    11. Differential Analysis and Product Pricing.
    12. Capital Investment Analysis.
    13. Lean Manufacturing and Activity Analysis.
    14. The Balanced Scorecard and Corporate Social Responsibility.
    15. Statement of Cash Flows.
    16. Financial Statement Analysis.
    Appendix A: Interest Tables.
    Appendix B: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2020.