成本管理會計

本書結合國內外經濟形勢變化及數字經濟的發展趨勢，以管理會計理論、管理會計指引體系為指導，以產品成本會計、決策會計、規劃與控制會計、績效評價會計為重點，以提高學生成本核算、分析、規劃、決策、評價等綜合能力為目標，以高端複雜製造業的代表—航空製造企業為背景，突出成本管理會計的應用場景及價值創造作用，內容涵蓋其主要經營活動中產品成本核算與報告、長短期經營決策、預算與控制、績效評價等。

本書由國家級一流本科專業建設點、河南省一流本科課程、中原教學名師所在團隊完成，每章包含導入案例、擴展閲讀、即測即評、思考題、練習題及綜合案例分析等內容。教材資源豐富全面，實務案例經典適用，學習方式方便快捷。

本書適合高等院校會計學、財務管理和審計學等本科專業的教學需要，也可作為其他經濟管理類專業學生進一步學習管理會計知識的參考資料。 ^[2] 

目 錄

第一篇 導 論

第一章 成本管理會計概述 ·························································································2

第一節 成本管理會計的含義 ·······················································································2

第二節 成本管理會計的產生與發展 ···········································································7

第三節 成本管理會計的職能與內容 ·········································································11

第四節 成本管理會計的特徵 ·····················································································13

第二章 成本的分類 ··································································································18

第一節 財務會計系統的成本分類 ·············································································18

第二節 管理會計系統的成本分類 ·············································································20

第三章 產品成本核算概述 ·······················································································25

第一節 成本核算的原則和要求 ·················································································25

第二節 產品成本核算的流程 ·····················································································29

第四章 費用的歸集與分配 ·······················································································33

第一節 材料費用的歸集與分配 ·················································································33

第二節 人工費用的歸集與分配 ·················································································43

第三節 折舊費用的歸集與分配 ·················································································53

第四節 其他費用的歸集與分配 ·················································································57

第五節 輔助生產費用的歸集與分配 ·········································································60

第六節 製造費用的歸集與分配 ·················································································68

第七節 損失性費用的歸集與分配 ·············································································72

第八節 生產費用在完工產品與在產品之間的分配 ··················································76

第五章 產品成本計算 ······························································································90

第一節 生產類型與產品成本計算 ·············································································90

第二節 品種法 ············································································································93

第三節 分批法 ············································································································99

第四節分步法 ··········································································································105

第五節其他計算方法 ·······························································································121

第六章產品成本報告 ····························································································132

第一節產品成本報告概述 ·······················································································132

第二節產品成本報表 ·······························································································135

第三節產品成本分析 ·······························································································143

第二篇決策會計

第七章決策會計基礎 ····························································································160

第一節成本性態分析 ·······························································································160

第二節變動成本法 ··································································································167

第三節本量利分析 ··································································································175

第四節決策會計數量基礎 ·······················································································188

第八章短期經營決策 ····························································································202

第一節短期經營決策概述 ·······················································································202

第二節定價決策 ······································································································204

第三節生產決策 ······································································································211

第四節存貨決策 ······································································································225

第九章資本投資決策 ····························································································234

第一節資本投資決策概述 ·······················································································234

第二節資本投資決策方法及應用 ···········································································235

第三篇規劃與控制會計

第十章全面預算管理 ····························································································246

第一節全面預算概述 ·······························································································246

第二節全面預算的編制原理 ···················································································249

第三節全面預算的編制 ···························································································263

第四節全面預算的執行與考核 ···············································································276

第十一章成本管控 ································································································281

第一節戰略成本管理 ·······························································································282

第二節目標成本控制 ·······························································································293

第三節 標準成本控制 ·······························································································305

第四節 作業成本控制 ·······························································································320

第四篇 績效評價會計

第十二章 責任會計 ································································································342

第一節 責任會計概述 ·······························································································342

第二節 責任中心及業績評價 ···················································································345

第三節 內部轉移價格 ·······························································································355

第十三章 績效評價 ································································································360

第一節 經濟增加值 ··································································································360

第二節 平衡計分卡 ··································································································367

主要參考文獻 ··········································································································376 ^[3]