Managerial Accounting, 16/e (AE-Paperback)
暫譯: 管理會計，第16版 (AE-平裝本)
Carl Warren , William B. Tayler
- 出版商: Cengage Learning
- 出版日期: 2022-01-01
- 定價: $1,480
- 售價: 9.8 折 $1,450
- 語言: 英文
- 頁數: 896
- ISBN: 9815059483
- ISBN-13: 9789815059489
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商品描述
本書序言
●NEW T-ACCOUNTS WITH ALL JOURNAL ENTRIES. With this approach, students see the impact of the journal entry on the accounting equation and financial statements. This also reinforces the rules of debit and credit and is consistent with today’s accounting systems, where posting to accounts is often done when journal entries are recorded. The accounting equation and T-accounts are shown in smaller font size so that the journal entry retains the student’s focus.
●"SHOW ME HOW" VIDEOS IN CNOWV2 CLARIFY PROCESSES. Created for the most frequently assigned end-of-chapter items, hundreds of "Show Me How" problem demonstration videos present step-by-step models of similar problems. Embedded tips help students avoid common mistakes and pitfalls to reduce frustration. These "Show Me How" videos, identified by icons in the text margins, correspond to specific assignments in CNOWv2 and offer ideal opportunities for self-study and review.
●NEW "TAKE IT FURTHER" DATA ANALYTIC CASES CHALLENGE STUDENTS TO USE DATA TO CREATE REPORTS. These "Take It Further" cases, added to many of the chapters, prompt students to use datasets related to the chapter content to analyze and develop reports using Excel and Tableau.
●PRESENTATION STYLE APPEALS TO CONTEMPORARY LEARNERS. Built for today's students, this edition offers content using presentation features that engage the current generation of students and appeal to how today's learners read and assimilate information. Short paragraphs, concise bullets, stepwise progression and meaningful Illustrations and graphs capture student attention and ensure retention.
●LINKS AND REFERENCES WITHIN EACH CHAPTER FEATURE REAL COMPANIES. The real company highlighted at the beginning of each chapter is linked to material throughout the chapter, further emphasizing the practical application of accounting principles that students are learning. These links exemplify how the specific topic affects or is applied by the chapter-opening company. In addition, "Business Insights" that apply the chapter's concepts to real companies appear throughout each chapter.
●AUTHOR-WRITTEN END-OF-CHAPTER MATERIALS ENSURE ACCURACY. The authors apply their vast award-winning teaching and business experiences to developing and revising this edition’s end-of-chapter materials. In addition, all end-of-chapter content is verified by dedicated subject matter experts to further ensure accuracy for you and your students.
●ANALYSIS FOR DECISION MAKING SECTIONS PUT PROCEDURES INTO CONTEXT. Each chapter ends with a section that uses real company illustrations to emphasize how businesses use accounting information to make decisions or evaluate the health of the company. Students gain an understanding of how chapter content fits within extended business settings, such as franchising and sustainability activities. Related Analysis for Decision Making assignments allow students to improve analytical skills using real world company data.
●SIMPLE-TO-COMPLEX STUDENT-FOCUSED PRESENTATION ENSURES COMPREHENSION. The book’s authors integrate their own extensive business experience and professional knowledge with input from leading accounting faculty. This edition presents a proven simple-to-complex pedagogy that facilitates student learning as readers progress through the text.
●CERTIFIED MANAGEMENT ACCOUNTANT (CMA) EXAMINATION QUESTIONS PREPARE READERS FOR SUCCESS ON THE EXAM. These current and updated questions appear in the end-of-chapter materials for each managerial chapter. The questions, adapted from past CMA exams, correspond with the chapter's content and equip students for testing success.
●PATHWAYS CHALLENGES PROMPT INTEREST AND HIGHLIGHT CRITICAL THINKING. A Pathways Challenge in each chapter emphasizes the critical thinking aspects of accounting and helps engage students. Suggested answers to each Pathways Challenge appear at the end of the chapter. This feature corresponds with the Pathways Commission's recommendations included in Charting a National Strategy for the Next Generation of Accountants.
●NEW "USING DATA ANALYTICS" BOXES NOW APPEAR IN EACH CHAPTER. These boxes describe in detail how data analytics apply to the content within each chapter.
本書特色
TWO CHAPTERS ADDRESS PRIORITY MANAGERIAL ACCOUNTING ISSUES. Chapter 19, "Support Department and Joint Cost Allocation," discusses methods of allocating support department costs and joint costs. Chapter 28, "The Balanced Scorecard and Corporate Responsibility," discusses the balanced scorecard in depth with detailed examples from Cordier Toys, Inc. The chapter concludes with a discussion of corporate social responsibility (CSR), including sustainability initiatives and how to incorporate CSR into a balanced scorecard.
商品描述(中文翻譯)
本書序言
●全新的 T-帳戶與所有日記分錄。透過這種方法，學生可以看到日記分錄對會計等式和財務報表的影響。這也強化了借方和貸方的規則，並與當今的會計系統一致，因為在記錄日記分錄時，通常會同時進行帳戶的過帳。會計等式和 T-帳戶以較小的字體顯示，以便日記分錄能夠保持學生的注意力。
●CNOWV2 中的「告訴我如何」影片澄清流程。這些影片是為最常分配的章節末項目創建的，數百個「告訴我如何」問題演示影片提供類似問題的逐步模型。嵌入的提示幫助學生避免常見錯誤和陷阱，以減少挫折感。這些「告訴我如何」影片在文本邊緣以圖示標示，對應於 CNOWv2 中的特定作業，提供理想的自學和複習機會。
●全新的「進一步探討」數據分析案例挑戰學生使用數據創建報告。這些「進一步探討」案例新增於許多章節，促使學生使用與章節內容相關的數據集來分析並使用 Excel 和 Tableau 開發報告。
●演示風格吸引當代學習者。這一版為當今的學生而設，提供使用演示功能的內容，吸引當代學生的注意，並符合當今學習者閱讀和吸收信息的方式。短段落、簡潔的要點、逐步進展以及有意義的插圖和圖表吸引學生的注意力並確保記憶。
●每章中的鏈接和參考特徵真實公司。每章開頭突出的真實公司與整章內容相連，進一步強調學生所學會計原則的實際應用。這些鏈接示範了特定主題如何影響或被章節開頭的公司應用。此外，應用章節概念於真實公司的「商業洞察」在每章中出現。
●作者撰寫的章節末材料確保準確性。作者將其豐富的獲獎教學和商業經驗應用於開發和修訂本版的章節末材料。此外，所有章節末內容均由專門的主題專家進行驗證，以進一步確保您和您的學生的準確性。
●決策分析部分將程序置於上下文中。每章結尾都有一個部分，使用真實公司的插圖來強調企業如何使用會計信息做出決策或評估公司的健康狀況。學生能夠理解章節內容如何適用於擴展的商業環境，例如特許經營和可持續性活動。相關的決策分析作業允許學生使用真實世界公司的數據來提高分析技能。
●簡單到複雜的以學生為中心的演示確保理解。書籍的作者將他們自己廣泛的商業經驗和專業知識與領先會計教師的意見相結合。本版呈現了一種經過驗證的簡單到複雜的教學法，促進學生在閱讀文本時的學習。
●註冊管理會計師 (CMA) 考試問題幫助讀者為考試成功做準備。這些當前和更新的問題出現在每個管理章節的章節末材料中。這些問題改編自過去的 CMA 考試，與章節內容相符，幫助學生為考試成功做好準備。
●路徑挑戰激發興趣並突顯批判性思維。每章中的路徑挑戰強調會計的批判性思維方面，並幫助吸引學生。每個路徑挑戰的建議答案出現在章節末尾。這一特徵與路徑委員會在《為下一代會計師制定國家戰略》中包含的建議相符。
●全新的「使用數據分析」框現在出現在每章中。這些框詳細描述了數據分析如何應用於每章的內容。
本書特色
兩章針對優先的管理會計問題。第 19 章「支援部門和聯合成本分配」討論支援部門成本和聯合成本的分配方法。第 28 章「平衡計分卡與企業責任」深入討論平衡計分卡，並提供 Cordier Toys, Inc. 的詳細範例。該章以企業社會責任 (CSR) 的討論作結，包括可持續性倡議以及如何將 CSR 融入平衡計分卡。
作者簡介
Dr. Carl S. Warren is professor emeritus of accounting at the University of Georgia, Athens. For more than 25 years, Dr. Warren has taught all levels of accounting courses with a primary focus on introductory of accounting and auditing. Dr. Warren has taught classes at the University of Iowa, Michigan State University and the University of Chicago. He received his Ph.D. from Michigan State University and his B.A.A. and M.A. from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including The Accounting Review, Journal of Accounting Research, Journal of Accountancy, The CPA Journal and Auditing: A Journal of Practice and Theory. Dr. Warren’s outside interests include handball, backpacking, skiing, hiking, fly-fishing and golf. He also spends as much time as possible visting with his five grandchildren (two sets of twins) and riding his motorcycle. Dr. Warren resides in Montana.
Dr. William B. Tayler is the Robert J. Smith Professor in the Marriott School of Business at Brigham Young University. Dr. Tayler is an internationally renowned, award-winning accounting researcher and instructor. He has presented his research as an invited speaker at universities and conferences across the globe. Dr. Tayler earned his Ph.D. and M.S. at Cornell University. He teaches in BYU’s executive M.B.A. program and in BYU’s School of Accountancy, one of the top ranked accounting programs in the world. Dr. Tayler has also taught at Cornell University and Emory University and has received multiple teaching awards. He is a certified management accountant and consultant specializing in cost accounting, performance measurement, the assignment of decision rights and incentive compensation. His work has been published in top journals, including Accounting Horizons, Accounting, Organizations and Society, The Accounting Review, Contemporary Accounting Research, Diabetes Spectrum, Harvard Business Review, IMA Educational Case Journal, Journal of the American Medical Association-Internal Medicine, Journal of Accounting Research, Journal of Behavioral Finance, Journal of Finance, Journal of General Internal Medicine, Review of Financial Studies and Strategic Finance. Dr. Tayler serves as the chair of the BYU Healthcare Leadership Collaborative, as an editor at Behavioral Accounting Research and as director of the Institute of Management Accountants Research Foundation. He also serves on the editorial boards of The Accounting Review, Management Accounting Research and Accounting, Organizations and Society.
作者簡介(中文翻譯)
卡爾·S·沃倫博士（Dr. Carl S. Warren）是喬治亞州大學（University of Georgia, Athens）會計學名譽教授。沃倫博士在過去25年以上的時間裡教授各級會計課程，主要專注於會計與審計的入門課程。沃倫博士曾在愛荷華大學（University of Iowa）、密西根州立大學（Michigan State University）和芝加哥大學（University of Chicago）授課。他在密西根州立大學獲得博士學位，並在愛荷華大學獲得學士和碩士學位。在他的職業生涯中，沃倫博士在專業期刊上發表了多篇文章，包括《會計評論》（The Accounting Review）、《會計研究期刊》（Journal of Accounting Research）、《會計學雜誌》（Journal of Accountancy）、《CPA期刊》（The CPA Journal）和《審計：實踐與理論期刊》（Auditing: A Journal of Practice and Theory）。沃倫博士的興趣包括手球、背包旅行、滑雪、健行、飛釣和高爾夫。他也盡可能多地花時間與他的五個孫子（兩對雙胞胎）相處，並騎著摩托車。沃倫博士目前居住在蒙大拿州（Montana）。
威廉·B·泰勒博士（Dr. William B. Tayler）是布里格姆楊大學（Brigham Young University）馬里奧特商學院（Marriott School of Business）的羅伯特·J·史密斯教授。泰勒博士是一位國際知名、獲獎的會計研究者和講師。他曾作為受邀演講者在全球各大學和會議上發表研究。泰勒博士在康奈爾大學（Cornell University）獲得博士和碩士學位。他在BYU的高階MBA課程和會計學院授課，該學院是全球排名前列的會計課程之一。泰勒博士還曾在康奈爾大學和埃默里大學（Emory University）授課，並獲得多項教學獎項。他是一名認證管理會計師和顧問，專注於成本會計、績效衡量、決策權的分配和激勵補償。他的研究成果發表在多個頂尖期刊上，包括《會計地平線》（Accounting Horizons）、《會計、組織與社會》（Accounting, Organizations and Society）、《會計評論》（The Accounting Review）、《當代會計研究》（Contemporary Accounting Research）、《糖尿病光譜》（Diabetes Spectrum）、《哈佛商業評論》（Harvard Business Review）、《IMA教育案例期刊》（IMA Educational Case Journal）、《美國醫學會雜誌-內科》（Journal of the American Medical Association-Internal Medicine）、《會計研究期刊》（Journal of Accounting Research）、《行為金融期刊》（Journal of Behavioral Finance）、《金融期刊》（Journal of Finance）、《一般內科期刊》（Journal of General Internal Medicine）、《金融研究評論》（Review of Financial Studies）和《戰略金融》（Strategic Finance）。泰勒博士擔任BYU醫療領導合作組織的主席、《行為會計研究》的編輯，以及管理會計師研究基金會的主任。他還擔任《會計評論》（The Accounting Review）、《管理會計研究》（Management Accounting Research）和《會計、組織與社會》（Accounting, Organizations and Society）的編輯委員會成員。
目錄大綱
1. Introduction to Managerial Accounting.
2. Job Order Costing.
3. Process Cost Systems.
4. Activity-Based Costing.
5. Support Department and Joint Cost Allocation.
6. Cost-Volume-Profit Analysis.
7. Variable Costing for Management Analysis.
8. Budgeting.
9. Evaluating Variances from Standard Costs.
10. Evaluating Decentralized Operations.
11. Differential Analysis and Product Pricing.
12. Capital Investment Analysis.
13. Lean Manufacturing and Activity Analysis.
14. The Balanced Scorecard and Corporate Social Responsibility.
15. Statement of Cash Flows.
16. Financial Statement Analysis.
Appendix A: Interest Tables.
Appendix B: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2020.
目錄大綱(中文翻譯)
1. Introduction to Managerial Accounting.
2. Job Order Costing.
3. Process Cost Systems.
4. Activity-Based Costing.
5. Support Department and Joint Cost Allocation.
6. Cost-Volume-Profit Analysis.
7. Variable Costing for Management Analysis.
8. Budgeting.
9. Evaluating Variances from Standard Costs.
10. Evaluating Decentralized Operations.
11. Differential Analysis and Product Pricing.
12. Capital Investment Analysis.
13. Lean Manufacturing and Activity Analysis.
14. The Balanced Scorecard and Corporate Social Responsibility.
15. Statement of Cash Flows.
16. Financial Statement Analysis.
Appendix A: Interest Tables.
Appendix B: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2020.
