包邮管理会计(第14版:英文)

内容简介

本书是美国*为畅销的管理会计学教材，清晰地阐述了管理会计学的基本概念和技巧，提供了管理会计中关于现实世界的决策制定方法。阅读本书后，读者将深入地理解成本、成本性态，以及如何运用成本信息进行计划和控制决策(而不仅仅是成本估价)。书中还包括了大量的实例和练习题，以供课堂使用。
　　畅销性：本书作者horngren的会计学教材在美国被包括斯坦福大学在内的上千所院校采用，并流行于世界各地。
　　适用性：适用于本科生、研究生和mba的管理会计学课程，也可作冀企业、公司管理人员的培训教材和参考书。

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插图：What did Ford do？ Ford chose not to build expensive new plants. According to executives at Ford, it was worth it to keep costs under control: "Sooner or later there's going to be a downturn and we'll be running down days and short weeks even with the capacity we have." Ford's decision to limit its fixed costs even in the face of higher variable costs helped the company to endure the business downturn in the early 2000s. Ford was better able to reduce its costs as demand for autos fell.Capacity decisions also entail an ethical commitment to a company's employees. Most companies try to keep a stable employment policy so that they do not need to fire or lay off employees unless there are huge shifts in demand. In the economic downturn of the early 2000s, news stories about companies "downsizing" （or, using a term that became more politically correct, "rightsizing"） abounded. But other companies managed the decrease in demand without imposing large emotional costs on their employees. Companies that plan their capacity to allow flexibility in meeting demand generally survive economic hard times better, without the emotional upheaval caused by widespread firings and layoffs.Committed Fixed Costs Even if, like Ford, a company has chosen to minimize fixed capacity costs, every organization has some costs to which it is committed, perhaps for quite a few years. Committed fixed costs usually arise from the possession of facilities, equipment, and a basic organization. They include mortgage or lease payments, interest payments on long- term debt, property taxes, insurance, and salaries of key personnel. Only major changes in the philosophy, scale, or scope of operations could change these committed fixed costs in future periods. Recall the example of the facilities maintenance department for the Parkview Medical Center. The capacity of the facilities maintenance department was a management de

作者简介

Charles T.1Horngren 　　美国斯坦福大学名誉会计学教授，注册会计师，美国会计协会和管理会计师学会的成员。曾出版多部会计学著作。 Gary L.Sundem 　　美国华盛顿大学会计学教授，有多篇文章在会计学和金融学杂志上发表。 William O.Stratton 　　美国犹他州南方州立学院大学会计学教授，有多篇文章在会计学和国际商务杂志上发表。 David Burgstahler 　　美国华盛顿大学会计学教授。 Jeff Schatzberg 　　美国亚利桑那大学会计学教授。