具体描述
好的，以下是根据您的要求，创作的一份名为《供应链的智慧：从战略到执行的全面解析》的图书简介，旨在详细介绍其内容，同时避免提及您提供的《管理与成本会计》一书的任何信息，且语言风格自然流畅，不带有明显的人工智能痕迹： --- 《供应链的智慧：从战略到执行的全面解析》 本书简介 在当今这个全球化、数字化和快速变化的商业环境中，供应链已不再仅仅是物流和仓储的后台职能，它已然成为决定企业核心竞争力的关键战场。从原材料的采购到最终产品的交付，再到售后服务的延伸，每一个环节都蕴含着巨大的机遇与风险。《供应链的智慧：从战略到执行的全面解析》正是应运而生的一部深度聚焦于现代供应链管理复杂性与前瞻性的专著。本书旨在为企业管理者、供应链专业人士以及有志于投身此领域的学子，提供一套系统、前沿且极具实操性的理论框架与实践工具。 第一部分：战略基石——重塑供应链的宏观视野 本书的开篇，着眼于供应链管理的战略定位。我们认为，优秀的供应链规划必须与企业的整体战略目标高度协同。 第一章：现代供应链的演进与战略定位 探讨了从传统的线性供应链模型到如今复杂的网络化生态系统的转变。重点分析了全球化、可持续发展压力以及技术颠覆如何重塑企业的供应链战略选择。内容涵盖了“敏捷性”与“韧性”之间的战略平衡点，以及如何通过供应链设计来支持差异化竞争优势。 第二章：需求预测的艺术与科学 深入解析了需求预测在供应链中的核心地位。不同于简单的统计模型罗列，本章侧重于探讨如何整合多源数据（包括社交媒体趋势、宏观经济指标和历史销售数据）进行更精准的预测。特别引入了“基于情景的预测”方法，帮助企业应对市场波动性，从经验主义转向数据驱动的决策流程。 第三章：采购与供应商关系管理的深化 采购不再是单纯的议价过程。本章详细阐述了战略采购的六个步骤，以及如何构建互信共赢的供应商生态系统。内容包括对关键供应商的风险评估、第二供应商策略的实施细则，以及如何通过数字化平台实现供应商绩效的实时监控与协同优化。我们尤其关注“可持续采购”和“道德采购”的最新标准与实践。 第二部分：流程优化——执行层面的精细化管理 战略的成功落地依赖于卓越的执行力。本书的第二部分深入到供应链运营的“毛细血管”，探讨如何通过流程优化实现效率的飞跃。 第四章：库存管理的精益之道 库存是资本的沉淀，也是风险的积聚。本章超越了传统的ABC分类法，详细介绍了动态安全库存模型的构建，探讨了在多级分销网络中如何实现整体库存最优而非局部最优。内容覆盖了先进的补货策略，如周期性审查与连续性审查的适用场景，以及如何通过延迟策略（Postponement）来减少成品库存的风险敞口。 第五章：仓储与内部物流的自动化革命 现代仓库已成为智能枢纽。本章聚焦于仓库布局的优化设计，以及如何有效集成自动化技术，如AGV（自动导引车）、穿梭车系统和立体仓库。更重要的是，本书提供了评估自动化投资回报率（ROI）的实用模型，帮助企业决策何时进行重大的基础设施升级。 第六章：运输与配送网络的优化 运输成本往往占据供应链总成本的显著比例。本章涵盖了干线运输优化、最后一公里配送的挑战与创新（如众包模式、无人配送的潜力），以及如何利用运输管理系统（TMS）进行路径规划、装载优化和承运商绩效管理，实现合规性与时效性的完美平衡。 第三部分：集成与韧性——面向未来的供应链架构 在不确定的时代，构建一个能快速响应、自我修复的供应链体系至关重要。 第七章：供应链协同与信息集成 孤岛式的运营是效率的杀手。本章详述了如何通过集成化的信息平台（如S&OP流程、IBP框架）打破部门墙，实现销售、运营与财务的步调一致。内容强调了信息透明度对提升整个链条响应速度的关键作用，并讨论了如何利用API和区块链技术增强数据交换的安全性和可追溯性。 第八章：供应链风险管理与韧性构建 这是一个核心章节。我们系统梳理了供应链面临的风险类型，包括地缘政治风险、自然灾害风险、网络安全风险和单一来源依赖风险。本书提出了一套“预防-检测-响应-恢复”的四阶段韧性框架，并通过案例分析展示了“双源策略”、“区域化布局”以及“数字孪生”技术在模拟和增强供应链弹性中的实际应用。 第九章：可持续供应链与循环经济 环境、社会和治理（ESG）已成为企业不可回避的责任。《供应链的智慧》将可持续性视为创新的驱动力，而非仅仅是合规成本。本章详细介绍了如何量化和减少供应链的碳足迹，推广绿色物流实践，并探索了“产品生命周期管理”与“逆向物流”相结合的循环经济商业模式，帮助企业实现经济效益与社会价值的统一。 第十章：数字化转型与智能供应链的未来展望 展望未来，本书探讨了人工智能、物联网（IoT）和大数据分析如何在供应链的各个层面引发根本性变革。从预测性维护到自主决策系统，本章引导读者思考如何在新技术浪潮中保持技术的适应性，构建真正“自适应”的智能供应链。 结语 《供应链的智慧》不仅仅是一本教科书，它更像是一位经验丰富的顾问，陪伴管理者穿越供应链管理的迷雾。通过理论的深度解析与海量实战案例的支撑，本书致力于帮助读者超越日常运营的琐碎，建立起高瞻远瞩的战略眼光和精益求精的执行能力，确保企业在日益激烈的全球竞争中立于不败之地。阅读本书，就是为您的企业构建一个更加智慧、更具弹性的未来。
作者简介
目录信息
Contents
Preface
Part One: Introduction to Management and Cost Accounting
1 The scope of management accounting
The users of accounting information
The meaning of information
Measurement theory
The communication of information
The value of information
The decision-making process
The management process
The role of the management accountant in the management process
Behavioural and organizational aspects of management accounting
Cost accounting and management accounting
Summary of the contents of this book
Guidelines for using this book
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
2 Cost and revenue classification
Cost objectives
Classification of costs
Cost accounting: classification of costs for stock valuation and profit
measurement
Classification for decision-making and planning
Classification for control
Self-assessment questions
Suinmary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Two: Cost Accumulation for Stock Valuation and Profit Measurement
3 Accounting for materials and labour
Materials control procedure
Pricing the issues of raw materials
Treatment of stores losses
Treatment of transportation costs
Treatment of materials handling costs
Just-in-time purchasing
Accounting for labour
Labour cost accounting
Payroll accounting
Incentive schemes
Accounting treatment of various labour cost items
Dedsion-making and cost control
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendix 3.1: Stores pridng methods
Key examination points
Questions
4 Accounting for overhead expenditure
An overview of the procedure for allocating overheads to products
Blanket overhead rates
Procedure for calculating cost centre overhead rates
An illustration of the overhead allocation procedure
Predetermined overhead rates
Under and over recovery of overheads
Measuring capadty
Significance of volume measures for control
Significance of volume measures for product priring
Overhead absorption rates and new manufacturing technology
Non-manufacturing overheads
Overheads for dedsion-making
Overheads for control
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendix 4.1: Inter-service department transfers
Appendix 4.2: Overhead absorption rates
Key examination points
Questions
5 Accounting entries for a job costing system
Control accounts
Recording the purchase of raw materials
Recording the issue of materials
Accounting procedure for labour costs
Accounting procedure for manufacturing overheads
Non-manufacturing overheads
Accounting procedures for jobs completed and products sold
Costing profit and loss account
Interlocking accounting
Contract costing
Work in progress valuation and amounts recoverable on contracts
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
6 Process costing
Flow of costs in a process costing system
Normal and abnormal losses
Accounting for the sale of scrap
Abnormal gains
Opening and closing work in progress
Previous process cost
Opening work in progress
Weighted average method
First-in, first-out (FlFO) method
Equivalent production and nonnal losses
Equivalent production and abnormal losses
Process costing for dedsion-making and cost control
Batch costing
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendix 6.1: Treatment of normal and abnormal losses when they
occur part way through the process
Key examination points
Questions
7 Joint product and by-product costing
Methods of apportioning.joint costs to joint products
Limitations of joint cost allocations for dedsion-making
Accounting for by-products
By-products, scrap and waste
Defective units
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
8 Absorption costing and vuriable costing
Problem of terminology
External and internal reporting
Variable costing and absorption costing: a comparison of their impact
on profit
Some arguments in support of variable costing
Some arguments in support of absorption costing
The variable costing versus absorption costing debate
Relevant costing
Intemal profit measurement
Current cost accounting
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Three: Infonnation for Decision-making
9 Cost-volume-profit analysis
The economist's model
The accountant's cost-volume-profit model
Changes in fixed costs and selling prices
A mathematical approach to cost-volume-profit analysis
Margin of safety
Constructing the break-even chart
Altemative presentation of cost-volume-profit analysis
Cost-volume-profit analysis assumptions
Cost-volume-profit analysis and computer applications
Application of cost-volume-profit analysis to non-manufacturing
dedsions
Self-assessment questions
Summary
Key tenns and concepts
Recommended reading
References and further reading
Key examination points
Questions
lO Special studies: measuring relevant costs for decision-making
Measuring relevant costs and benefits
Quantitative and qualitative factors
Deleting a segment
Spedal selling-price derisions
Dedsion-making and the mfluence of limiting factors
Make or buy decisions
Replacement of equipment
Conflict between dedsion-making and performance-evaluation models
Problems in detennining the relevant costs of materials
Problems in determining the relevant cost of labour
A comprehensive example
Self-assessment questions
Summary
Key tenns and concepts
Recommended reading
References and further reading
Key examination points
Questions
11 Activity-based costing
Factors leading to the emergence of activity-based costing
Limitations of traditional cost systems
Activity-based cost systems
An illustration of ABC and traditional product costing systems
Impact of volume diversity
Classification of activities
Activity-based profitability analysis
Problems arising with computing unit costs
Resource consumption models
A comparison of activity-based systems with dedsion-relevant costs
An evaluation of activity-based costing
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
12 Accounting information for pricing decisions
The economist's pridng model
Calculating optimum selling prices using differential calculus
Oligopoly and perfect competition
Problems with the economists' model
Cost-based pricing formulae
Limitations of cost-plus pridng
Reasons for using cost-based priring fonnulae
Dedsion-relevant costs for pricing dedsions
Targct costing
Spedfic products made to order
Pridng reviews
Choosing a pridng policy
The impact of new manufacturing technology
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
13 Decision-making under conditions ofrisk and uncertainty
A dedsion-making model
Risk and uncertainty
Probabilities
Probability distributions and expected value
Measuring the amount of uncertainty
Attitudes to risk by individuals
Dedsion-tree analysis
Use of cost infonnation for pridng dedsions under conditions of
uncertainty
Problems with using probability theory in dedsion-making
Cost-volume-profit analysis under conditions of uncertainty
Buying perfect and imperfect infonnation
Maximin, maximax and regret criteria
Portfolio analysis
Self-assessment question
Summary
Key tenns and concepts
Reconunended reading
References and further reading
Appendix 13.1: Cost-volume-profit analysis under conditions of
uncertainty
Key examination points
Questions
14 Capital investment decisions: l
Objectives of capital budgetmg
A dedsion-making model for capital investment dedsions
The theory of capital budgeting
The opportunity cost of an investment
Compounding and discounting
The concept of net present value
Calculating net present values
Constant annual cash inHows
The intemal rate of retum
Relevant cash flows
Timing of cash flows
Comparison of net present value and internal rate of retum
Modified intemal rate of retum
Profitability index
Techniques that ignore the time value of money
Payback method
Accounting rate of retum
Surveys of practice
The effect of performance measurement on capital investment
dedsions
Qualitative factors
Evaluating investments in advanced manufacturing technologies
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
15 Capital investment decisions: 2
A comparison of mutually exclusive investments with unequal lives
Capital rationing
Taxation and investment dedsions
The effect of inflation on capital investment appraisal
Calculating risk-adjusted discount rates
Calculating a project's cost of capital
Weighted average cost of capital
Traditional methods of measuring risk
A summary of risk measurement techniques
Evaluating the lease versus borrowing decision
Authorization of capital investment proposals
Review of capital investment dedsions
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Four Infonnation for Planning and Control
16 The budgeting process
Stages in the planning process
Why do we produce budgets?
Conflicting roles of budgets
The budget period
Administration of the annual budget
Stages in the budgeting process
A detailed illustration
Sales budget
Production budget and budgeted stock levels
Direct materials usage budget
Direct materials purchase budget
Direct labour budget
Factory overhead budget
Selling and administration budget
Departmental budgets
Master budget
Cash budgets
Final review
Computerized budgeting
The budgeting process in non-profit-making organizations
Incremental and zero-base budgeting
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
17 Operational control and performance measurement
Control systems
Feedback and feed-forward systems
CResponsibility accounting and cost control
Flexible budgeting
Non-financial performance measures
Operational control and performance measurement systems: a summary
Activity-based cost management
The impact of new technology
Control of non-manufacturing costs
Control in non-profit organizations
Management audits
Management by objectives
Operational control and perfonnance measurement in service
organizations
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
18 Standard costing and variance analyses: l
Operation of a standard costing system
Establishing cost standards
Types of cost standards
Purposes of standard costing
Variance analysis
Material variances
Material price variances
Material usage variance
Joint price usage variance
Total material variance
Labour variances
Wage rate variance
Labour efficiency variance
Total labour variance
Variable overhead variances
Variable overhead expenditure variance
Variable overhead effidency variance
Similarities between materials, labour and overhead variances
Fixed overhead expenditure or spending variance
Sales variances
Total sales margin variance
Sales margin price variance
Sales margin volume variance
Difficulties in interpreting sales margin variances
Recondling budgeted profit and actual profit
Standard absorption costing
Volume variance
Volume effidency variance
Volume capadty variance
Summary of fixed overhead variances
Reconciliation of budgeted and actual profit for a standard absorption
costing system
Performance reports
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
19 Standard costing: 2. Further aspects
Direct materials mix and yield variances
Sales mix and sales quantity variances
Recording standard costs in the accounts
Accounting disposition of variances
Critidsms of standard costing variance analysis
Variance analysis and the opportunity cost of scarce resources
The investigation of variances
Types of variances
Simple rule of thumb cost investigation models
Statistical models not incorporating costs and benefits of investigation
Dedsion models with costs and benefits of investigation
Empirical evidence
Quantity variances
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
20 Behaeioural aspects of accounting control systems
The use of budgets as targets
The use of accounting control techniques for performance evaluation
Partidpation in the budgeting and standard setting process
Bias in the budget process
Management use of budgets
Condusion
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Five: Manufacturing Systems, Strategies and Technologies
21 Manufacturing systems, strategies and technologies: implications for
the design ofmanagement accounting systems
Altemative production systems
Advanced manufacturing technologies
Production management strategies
Material requirements and manufacturing resources planning systems
The just-in-time approach
Optimized production technology
Factors influendng altemative production strategies
The influence of manufacturing systems and production strategies on
the design of product cost accounting systems
Product costs for dedsion-making
Operational control and performance measurement
Sununary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Six: The Application of Quantitative Methods to Management Accounting
22 Mathematical approaches to cost estimation
Non-mathematical techniques
Mathematical techniques
Tests of reliability
Multiple regression analysis
Requirements for using mathematical techniques
Problems that may arise when using mathematical cost equations
A summary of the steps involved in estimating cost functions
Cost estimation when the leaming effect is present
Estimating incremental hours and incremental cost
Leaming-curve applications
Cost estimation techniques used in practice
Self-assessment questions
Sununary
Key tenns and concepts
Recommended reading
References and further reading
Appendix 22.1: Partial table of t-values
Key examination points
Questions
23 Quantitative models for the planning and control of stocks
Why do firms hold stocks?
Relevant costs for quantitative models under conditions of certainty
Determining the economic order quantity
Assumptions of the EOQ formula
Application of the EOQ model in determining the length of a
production run
Quantity discounts
Detennining when to place the order
Uncertainty and safety stocks
The use of probability theory for detennining safety stocks
Control of stocks through classification
Other considerations
Materials requirements planning
Just-in-time purchasing and manufacturing
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
24 The application of Unear programming to management accounting
Single-resource constraints
Two-resource constraints
Linear programming
Graphical method
Simplex method
Interpreting the final matrix
Opportunity cost
Substitution process when additional resources are obtained
Use of linear programmmg
The use of linear programming in capital budgeting
Practical problems in applying linear programming
Application to other business problems
Self-assessment questions
Summary
Key terms and concepts
Recommcnded reading
References and further reading
Key examination points
Questions
Part Seven: Divisional Perfonnance Evaluation
25 Measuring divisional profitability
Functional and divisionalized organizational structure
Profit centres and investment centres
Advantages of divisionalization
Disadvantages of divisionalization
Prerequisites for successful divisionalization
Distinguishing between the managerial and economic perfonnance of
the division
Altemative divisional profit measures
Retum on investment
Residual income
Determining which assets should be included in the investment base
The impact of inflation
The impact of depredation
The effect of performance measurement on capital investment decisions
Determining the divisional cost of capital
Use of non-accounting measures
Self-assessment question
Summary
Key tenns and concepts
Recommended reading
References and further reading
Appendix 25.1: Recondling short- and long-term residual income
measures
Key examination points
Questions
26 Transfer pricing in divisionalized companies
Objectives of transfer pridng
Market prices
Setting transfer prices when there is no market for the
intermediate product
imperfect market for the intermediate product
Effect of cost-plus transfer prices
Theuse of linear programming in establishing optimum transfer prices
Transfer pridng conflicts
Resolving transfer price conflicts
Negotiated transfer prices
Intemational transfer pricing
Transfer pridng recommendations
Surveys of company practice
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendix 26.1: Economic analysis of transfer pridng
Key examination points
Questions
Part Eight: Past, Current and Future Developments in Management Accounting
27 Past, current andfuture developments in management accounting
practice
The history of management accounting
Management accounting research
The gulf between theory and practice
Critidsms of management accounting practice
The future of management accounting
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendices
Appendix A: Present value factors
Appendix B: Cumulative present value factors
Appendix C: Areas in tail of the nonnal distribution
Appendix D: Capital recovery factors (equal annuity rate)
Appendix E: Future value of fl at the end of n periods
Notes
Answers to Self-Assessment Questions
Index
Readers' questionnaire
· · · · · · (收起)
Preface
Part One: Introduction to Management and Cost Accounting
1 The scope of management accounting
The users of accounting information
The meaning of information
Measurement theory
The communication of information
The value of information
The decision-making process
The management process
The role of the management accountant in the management process
Behavioural and organizational aspects of management accounting
Cost accounting and management accounting
Summary of the contents of this book
Guidelines for using this book
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
2 Cost and revenue classification
Cost objectives
Classification of costs
Cost accounting: classification of costs for stock valuation and profit
measurement
Classification for decision-making and planning
Classification for control
Self-assessment questions
Suinmary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Two: Cost Accumulation for Stock Valuation and Profit Measurement
3 Accounting for materials and labour
Materials control procedure
Pricing the issues of raw materials
Treatment of stores losses
Treatment of transportation costs
Treatment of materials handling costs
Just-in-time purchasing
Accounting for labour
Labour cost accounting
Payroll accounting
Incentive schemes
Accounting treatment of various labour cost items
Dedsion-making and cost control
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendix 3.1: Stores pridng methods
Key examination points
Questions
4 Accounting for overhead expenditure
An overview of the procedure for allocating overheads to products
Blanket overhead rates
Procedure for calculating cost centre overhead rates
An illustration of the overhead allocation procedure
Predetermined overhead rates
Under and over recovery of overheads
Measuring capadty
Significance of volume measures for control
Significance of volume measures for product priring
Overhead absorption rates and new manufacturing technology
Non-manufacturing overheads
Overheads for dedsion-making
Overheads for control
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendix 4.1: Inter-service department transfers
Appendix 4.2: Overhead absorption rates
Key examination points
Questions
5 Accounting entries for a job costing system
Control accounts
Recording the purchase of raw materials
Recording the issue of materials
Accounting procedure for labour costs
Accounting procedure for manufacturing overheads
Non-manufacturing overheads
Accounting procedures for jobs completed and products sold
Costing profit and loss account
Interlocking accounting
Contract costing
Work in progress valuation and amounts recoverable on contracts
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
6 Process costing
Flow of costs in a process costing system
Normal and abnormal losses
Accounting for the sale of scrap
Abnormal gains
Opening and closing work in progress
Previous process cost
Opening work in progress
Weighted average method
First-in, first-out (FlFO) method
Equivalent production and nonnal losses
Equivalent production and abnormal losses
Process costing for dedsion-making and cost control
Batch costing
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendix 6.1: Treatment of normal and abnormal losses when they
occur part way through the process
Key examination points
Questions
7 Joint product and by-product costing
Methods of apportioning.joint costs to joint products
Limitations of joint cost allocations for dedsion-making
Accounting for by-products
By-products, scrap and waste
Defective units
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
8 Absorption costing and vuriable costing
Problem of terminology
External and internal reporting
Variable costing and absorption costing: a comparison of their impact
on profit
Some arguments in support of variable costing
Some arguments in support of absorption costing
The variable costing versus absorption costing debate
Relevant costing
Intemal profit measurement
Current cost accounting
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Three: Infonnation for Decision-making
9 Cost-volume-profit analysis
The economist's model
The accountant's cost-volume-profit model
Changes in fixed costs and selling prices
A mathematical approach to cost-volume-profit analysis
Margin of safety
Constructing the break-even chart
Altemative presentation of cost-volume-profit analysis
Cost-volume-profit analysis assumptions
Cost-volume-profit analysis and computer applications
Application of cost-volume-profit analysis to non-manufacturing
dedsions
Self-assessment questions
Summary
Key tenns and concepts
Recommended reading
References and further reading
Key examination points
Questions
lO Special studies: measuring relevant costs for decision-making
Measuring relevant costs and benefits
Quantitative and qualitative factors
Deleting a segment
Spedal selling-price derisions
Dedsion-making and the mfluence of limiting factors
Make or buy decisions
Replacement of equipment
Conflict between dedsion-making and performance-evaluation models
Problems in detennining the relevant costs of materials
Problems in determining the relevant cost of labour
A comprehensive example
Self-assessment questions
Summary
Key tenns and concepts
Recommended reading
References and further reading
Key examination points
Questions
11 Activity-based costing
Factors leading to the emergence of activity-based costing
Limitations of traditional cost systems
Activity-based cost systems
An illustration of ABC and traditional product costing systems
Impact of volume diversity
Classification of activities
Activity-based profitability analysis
Problems arising with computing unit costs
Resource consumption models
A comparison of activity-based systems with dedsion-relevant costs
An evaluation of activity-based costing
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
12 Accounting information for pricing decisions
The economist's pridng model
Calculating optimum selling prices using differential calculus
Oligopoly and perfect competition
Problems with the economists' model
Cost-based pricing formulae
Limitations of cost-plus pridng
Reasons for using cost-based priring fonnulae
Dedsion-relevant costs for pricing dedsions
Targct costing
Spedfic products made to order
Pridng reviews
Choosing a pridng policy
The impact of new manufacturing technology
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
13 Decision-making under conditions ofrisk and uncertainty
A dedsion-making model
Risk and uncertainty
Probabilities
Probability distributions and expected value
Measuring the amount of uncertainty
Attitudes to risk by individuals
Dedsion-tree analysis
Use of cost infonnation for pridng dedsions under conditions of
uncertainty
Problems with using probability theory in dedsion-making
Cost-volume-profit analysis under conditions of uncertainty
Buying perfect and imperfect infonnation
Maximin, maximax and regret criteria
Portfolio analysis
Self-assessment question
Summary
Key tenns and concepts
Reconunended reading
References and further reading
Appendix 13.1: Cost-volume-profit analysis under conditions of
uncertainty
Key examination points
Questions
14 Capital investment decisions: l
Objectives of capital budgetmg
A dedsion-making model for capital investment dedsions
The theory of capital budgeting
The opportunity cost of an investment
Compounding and discounting
The concept of net present value
Calculating net present values
Constant annual cash inHows
The intemal rate of retum
Relevant cash flows
Timing of cash flows
Comparison of net present value and internal rate of retum
Modified intemal rate of retum
Profitability index
Techniques that ignore the time value of money
Payback method
Accounting rate of retum
Surveys of practice
The effect of performance measurement on capital investment
dedsions
Qualitative factors
Evaluating investments in advanced manufacturing technologies
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
15 Capital investment decisions: 2
A comparison of mutually exclusive investments with unequal lives
Capital rationing
Taxation and investment dedsions
The effect of inflation on capital investment appraisal
Calculating risk-adjusted discount rates
Calculating a project's cost of capital
Weighted average cost of capital
Traditional methods of measuring risk
A summary of risk measurement techniques
Evaluating the lease versus borrowing decision
Authorization of capital investment proposals
Review of capital investment dedsions
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Four Infonnation for Planning and Control
16 The budgeting process
Stages in the planning process
Why do we produce budgets?
Conflicting roles of budgets
The budget period
Administration of the annual budget
Stages in the budgeting process
A detailed illustration
Sales budget
Production budget and budgeted stock levels
Direct materials usage budget
Direct materials purchase budget
Direct labour budget
Factory overhead budget
Selling and administration budget
Departmental budgets
Master budget
Cash budgets
Final review
Computerized budgeting
The budgeting process in non-profit-making organizations
Incremental and zero-base budgeting
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
17 Operational control and performance measurement
Control systems
Feedback and feed-forward systems
CResponsibility accounting and cost control
Flexible budgeting
Non-financial performance measures
Operational control and performance measurement systems: a summary
Activity-based cost management
The impact of new technology
Control of non-manufacturing costs
Control in non-profit organizations
Management audits
Management by objectives
Operational control and perfonnance measurement in service
organizations
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
18 Standard costing and variance analyses: l
Operation of a standard costing system
Establishing cost standards
Types of cost standards
Purposes of standard costing
Variance analysis
Material variances
Material price variances
Material usage variance
Joint price usage variance
Total material variance
Labour variances
Wage rate variance
Labour efficiency variance
Total labour variance
Variable overhead variances
Variable overhead expenditure variance
Variable overhead effidency variance
Similarities between materials, labour and overhead variances
Fixed overhead expenditure or spending variance
Sales variances
Total sales margin variance
Sales margin price variance
Sales margin volume variance
Difficulties in interpreting sales margin variances
Recondling budgeted profit and actual profit
Standard absorption costing
Volume variance
Volume effidency variance
Volume capadty variance
Summary of fixed overhead variances
Reconciliation of budgeted and actual profit for a standard absorption
costing system
Performance reports
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
19 Standard costing: 2. Further aspects
Direct materials mix and yield variances
Sales mix and sales quantity variances
Recording standard costs in the accounts
Accounting disposition of variances
Critidsms of standard costing variance analysis
Variance analysis and the opportunity cost of scarce resources
The investigation of variances
Types of variances
Simple rule of thumb cost investigation models
Statistical models not incorporating costs and benefits of investigation
Dedsion models with costs and benefits of investigation
Empirical evidence
Quantity variances
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
20 Behaeioural aspects of accounting control systems
The use of budgets as targets
The use of accounting control techniques for performance evaluation
Partidpation in the budgeting and standard setting process
Bias in the budget process
Management use of budgets
Condusion
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Five: Manufacturing Systems, Strategies and Technologies
21 Manufacturing systems, strategies and technologies: implications for
the design ofmanagement accounting systems
Altemative production systems
Advanced manufacturing technologies
Production management strategies
Material requirements and manufacturing resources planning systems
The just-in-time approach
Optimized production technology
Factors influendng altemative production strategies
The influence of manufacturing systems and production strategies on
the design of product cost accounting systems
Product costs for dedsion-making
Operational control and performance measurement
Sununary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
Part Six: The Application of Quantitative Methods to Management Accounting
22 Mathematical approaches to cost estimation
Non-mathematical techniques
Mathematical techniques
Tests of reliability
Multiple regression analysis
Requirements for using mathematical techniques
Problems that may arise when using mathematical cost equations
A summary of the steps involved in estimating cost functions
Cost estimation when the leaming effect is present
Estimating incremental hours and incremental cost
Leaming-curve applications
Cost estimation techniques used in practice
Self-assessment questions
Sununary
Key tenns and concepts
Recommended reading
References and further reading
Appendix 22.1: Partial table of t-values
Key examination points
Questions
23 Quantitative models for the planning and control of stocks
Why do firms hold stocks?
Relevant costs for quantitative models under conditions of certainty
Determining the economic order quantity
Assumptions of the EOQ formula
Application of the EOQ model in determining the length of a
production run
Quantity discounts
Detennining when to place the order
Uncertainty and safety stocks
The use of probability theory for detennining safety stocks
Control of stocks through classification
Other considerations
Materials requirements planning
Just-in-time purchasing and manufacturing
Self-assessment questions
Summary
Key terms and concepts
Recommended reading
References and further reading
Key examination points
Questions
24 The application of Unear programming to management accounting
Single-resource constraints
Two-resource constraints
Linear programming
Graphical method
Simplex method
Interpreting the final matrix
Opportunity cost
Substitution process when additional resources are obtained
Use of linear programmmg
The use of linear programming in capital budgeting
Practical problems in applying linear programming
Application to other business problems
Self-assessment questions
Summary
Key terms and concepts
Recommcnded reading
References and further reading
Key examination points
Questions
Part Seven: Divisional Perfonnance Evaluation
25 Measuring divisional profitability
Functional and divisionalized organizational structure
Profit centres and investment centres
Advantages of divisionalization
Disadvantages of divisionalization
Prerequisites for successful divisionalization
Distinguishing between the managerial and economic perfonnance of
the division
Altemative divisional profit measures
Retum on investment
Residual income
Determining which assets should be included in the investment base
The impact of inflation
The impact of depredation
The effect of performance measurement on capital investment decisions
Determining the divisional cost of capital
Use of non-accounting measures
Self-assessment question
Summary
Key tenns and concepts
Recommended reading
References and further reading
Appendix 25.1: Recondling short- and long-term residual income
measures
Key examination points
Questions
26 Transfer pricing in divisionalized companies
Objectives of transfer pridng
Market prices
Setting transfer prices when there is no market for the
intermediate product
imperfect market for the intermediate product
Effect of cost-plus transfer prices
Theuse of linear programming in establishing optimum transfer prices
Transfer pridng conflicts
Resolving transfer price conflicts
Negotiated transfer prices
Intemational transfer pricing
Transfer pridng recommendations
Surveys of company practice
Self-assessment question
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendix 26.1: Economic analysis of transfer pridng
Key examination points
Questions
Part Eight: Past, Current and Future Developments in Management Accounting
27 Past, current andfuture developments in management accounting
practice
The history of management accounting
Management accounting research
The gulf between theory and practice
Critidsms of management accounting practice
The future of management accounting
Summary
Key terms and concepts
Recommended reading
References and further reading
Appendices
Appendix A: Present value factors
Appendix B: Cumulative present value factors
Appendix C: Areas in tail of the nonnal distribution
Appendix D: Capital recovery factors (equal annuity rate)
Appendix E: Future value of fl at the end of n periods
Notes
Answers to Self-Assessment Questions
Index
Readers' questionnaire
· · · · · · (收起)
读后感
用户评价
这本书的叙事风格简直是一股清流，它仿佛是一位经验丰富、充满热情的行业前辈，坐在你身边，用最接地气的方式跟你分享多年的行业秘诀。我特别欣赏作者处理“跨文化环境下的成本差异化管理”这一部分的方式。他引用了几个来自亚洲、欧洲和北美不同地区的制造企业案例，生动地展示了文化差异如何影响劳动成本的构成和激励机制的设计。这些案例的细节描绘得栩栩如生，让人很容易联想到自己工作中的一些模糊地带，并立即找到对照和反思的角度。这本书的语言富有感染力，读起来完全没有阅读学术专著的压力感，更像是在阅读一本高质量的商业评论集。作者对人性在成本决策中的作用有着深刻的洞察，他强调了“激励机制设计”的重要性，认为技术再先进，也需要与人的行为模式相结合才能发挥最大效力。这种人性化的视角，让这本书的实用价值倍增，避免了纯粹工具书的冷硬感。
刚翻开这本厚重的书，首先映入眼帘的是那充满力量感的封面设计，黑色的主调配以醒目的橙色字体，给人一种既沉稳又不失活力的感觉。书页的质感相当不错，纸张厚实，油墨印刷清晰，即便是长时间阅读也不会让眼睛感到疲劳。我尤其欣赏作者在行文风格上的大胆尝试，他并没有采用那种枯燥的、教科书式的叙事方式，而是将复杂的理论融入到一个个生动的企业案例分析之中。比如，在探讨“价值链管理”那一章时，作者详尽地剖析了某跨国制造企业的供应链优化过程，从原材料采购到终端产品交付的每一个环节，都进行了细致入微的成本控制分析，让我仿佛身临其境地参与到决策过程中。书中穿插的图表和模型也极其精妙，那些复杂的财务报表被简化成了易于理解的逻辑流程图，极大地降低了初学者的入门门槛。这本书的深度和广度都超出了我的预期，它不仅仅是停留在“如何记账”的层面，更深入挖掘了“如何利用数据驱动企业战略决策”的核心议题，可以说，它为我打开了一扇通往现代企业管理新视角的窗户。
坦率地说，这本书的学术严谨性令人印象深刻，每一个论点背后似乎都有扎实的计量经济学模型或成熟的行业实践作为支撑。我尤其对其中关于“风险管理与成本规划”的章节津津乐道。作者并没有停留在理论层面讨论不确定性对预算的影响，而是引入了蒙特卡洛模拟等先进的量化工具，展示了如何在多变的市场环境中进行更具鲁棒性的成本预测。这种将前沿金融工程工具融入传统管理会计领域的做法，体现了作者深厚的跨学科功底。阅读过程中，我数次停下来，对着书中的某个复杂公式和随后的文字解读反复推敲，每一次都能发现新的理解层次。文字的韵律感非常强，行文节奏把握得恰到好处，该深入剖析时绝不敷衍，该进行总结概括时又干净利落。它成功地将原本被视为“枯燥数字游戏”的成本控制，提升到了“企业生命线管理”的高度，让人对成本管理工作产生由衷的敬畏。
我是一个对知识体系的完整性有极高要求的人，而这本书恰好满足了我的需求。它的覆盖面极其全面，从宏观的战略成本规划，到微观的作业绩效衡量，几乎没有留下明显的知识盲区。我印象最深的是最后一部分关于“数字化转型背景下的成本会计变革”的论述。作者没有盲目追逐技术热点，而是冷静地分析了工业物联网（IIoT）和大数据分析如何从根本上重塑成本数据的采集、处理和反馈机制。他提出的“实时成本可视性”概念，结合了云计算技术的应用前景，极具前瞻性。书中的排版设计也极为考究，关键概念和术语都用粗体或斜体进行了突出显示，便于快速定位和回顾。整体而言，这本书的阅读体验是结构化、启发性和实操性三者达到了完美的统一，它不仅是理论的宝库，更是解决实际管理难题的工具箱，对于希望在快速变化的商业环境中保持成本优势的决策者来说，绝对是一本不可或缺的案头常备之作。
这本书的结构安排可谓是匠心独运，逻辑链条极为顺畅，犹如一条精心铺设的轨道，载着读者从基础概念平稳过渡到高级策略应用。初读时，我最被吸引的是其对“全面质量管理（TQM）与成本核算”的独特结合方式。作者巧妙地将质量改进的投入成本，与最终规避的缺陷损失进行量化对比，这种前瞻性的成本视角，彻底颠覆了我以往对成本核算仅关注历史数据的刻板印象。行文间，作者的语言风格显得非常老道而富有洞察力，他擅长使用精炼的语言点出行业痛点，随后立即提供结构化的解决方案。我特别喜欢书中对“基于活动的成本计算（ABC）”的阐述，它不是简单罗列计算公式，而是通过对比传统成本法和ABC法在不同业务形态下的差异化影响，清晰地揭示了资源消耗的真实驱动因素。这本书的价值在于，它提供的不仅仅是知识点，更是一种看待商业运作的全新思维框架，非常适合那些希望从财务职能部门晋升到业务战略层面的专业人士进行深度研读。
