本教材共分10章,第1章为概论,其余9章涵盖了成本管理会计的三个模块:第2~4章内容为成本会计,主要讲解制造业企业的成本核算原理、成本核算程序、成本核算方法;第5~8章内容为决策和规划会计,主要讲解变动成本法、本量利分析、短期经营决策分析、全面预算;第9~10章内容为控制与绩效评价会计,主要讲解成本控制和绩效评价。 本教材既可作为高等学校经济管理类专业的教材,也可作为企业财务人员进行继续教育的用书。
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Seller: liu xing, Nanjing, JS, China
paperback. Condition: New. Paperback. Pub Date: 2021-02 Pages: 296 Language: Chinese Publisher: China Water Resources and Hydropower Press This book has 10 chapters. Chapter 1 is an introduction. and the remaining 9 chapters cover the three modules of cost management accounting: Chapters 2 to 4 are about cost accounting. which mainly explain the basic principles of cost accounting of manufacturing enterprises. the collection and allocation of cost expenses. and cost accounting methods; Chapters 5 to 8 are about decisio. Seller Inventory # DQ050614