《管理会计 英文版》

SECTION 1Product Costing and Decision Making1

1 Accounting and Management Decisions2

2 Cost Categorization,Cost Flow,and Measurement Decisions34

3 Unit Costs for Decision Making72

4 Cost Measurement for Management110

5 Cost Allocation and Business Strategy146

SECTION 2Control,Measurement,and Evaluation183

6 The Role of Budgets in Decision Making184

7 Evaluating Performance Within an Organization220

8 Management Accounting in a Global Business Environment260

9 Controlling Decisions in Decentralized Organizations298

10 Decisions About Capital Investments336

SECTION 3Expanded Topics369

11 Internal Control370

12 A Closer Look at Service Companies400

13 The Japanese Perspective430

Appendix:Future and Present Value458

Glossary460

Index464