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| 內容簡介： |
内容简介
來源：香港大書城megBookStore,http://www.megbook.com.hk
《管理会计》（第10版）是管理会计的入门教材，也是一部管理会计的经典著作，涵盖决策的相关成本与收益、本量利分析、完全成本法、成本核算与成本管理、预算、资本投资决策、风险管理、业绩评价与定价、营运资本管理等内容。
本书可供会计学以及商业研究、IT、旅游或工程等专业的学生课上学习或自主学习使用。
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| 關於作者： |
彼得·阿特里尔（Peter Atrill），学者、作家，与英国、欧洲、东南亚的世界顶级机构合作。曾任普利茅斯大学商学院工商管理系主任、会计与法律系主任。
埃迪·麦克雷尼（Eddie McLane），学术作家，拥有多年的会计和金融教学经验。曾任普利茅斯商学院会计课程组组长、会计与金融系首席讲师。
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| 目錄：
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第 1 章 管理会计导论
第 2 章 决策的成本与收益
第 3 章 本量利分析
第 4 章 完全成本法
第 5 章 竞争环境下的成本与成本管理
第 6 章 预算
第 7 章 控制会计
第 8 章 资本投资决策
第 9 章 管理风险
第 10 章 战略管理会计：竞争环境下的业绩评价和定价
第 11 章 部门业绩评价
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| 內容試閱：
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Welcome to the tenth edition of Management Accounting for Decision Makers. This book is
directed primarily at those following an introductory course in management accounting. Many
readers will be studying at a university or college， perhaps majoring in accounting or in another
area， such as business studies， IT， tourism or engineering. Other readers， however， may be
studying independently， perhaps with no qualification in mind.
The book is written in an ‘open learning’ style， which has been adopted because we believe that readers will find it more ‘user-friendly’ than the traditional approach. Whether they are using the book as part of a taught course， or for personal study， we feel that the open learning approach makes it easier for readers to learn.
In writing this book， we have been mindful of the fact that most readers will not have studied management accounting before. We have tried to make the topic accessible to readers in a number of ways. This includes avoiding unnecessary jargon. Where technical terminology is
unavoidable， we have given clear explanations. In Appendix A there In Appendix A there
is a glossary of technical terms， which readers can use to refresh their memory if they come
across a term whose meaning is in doubt. In the book， we also introduce topics gradually，
explaining everything as we go. We have included frequent questions and tasks of various
types to try to help readers to understand the subject fully， in much the same way as a good
lecturer would do in lectures and tutorials. These questions and tasks have been framed in a
way that is designed to encourage readers to help improve their critical thinking. Many of the
questions and tasks require readers to think beyond the material in the text and/or to link the
current topic with material covered earlier in the book. More detail on the nature and use of
these questions and tasks is given in the ‘How to use this book’ section immediately f
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