[正版新书] 成本管理会计 王秀芬、张桂玲、王佳凡 清华大学出版社 成本会计-高等学校-教材

本书结合国内外经济形势变化及数字经济的发展趋势，以管理会计理论、管理会计指引体系为指导，以产品成本会计、决策会计、规划与控制会计、绩效评价会计为重点，以提高学生成本核算、分析、规划、决策、评价等综合能力为目标，以高端复杂制造业的代表—航空制造企业为背景，突出成本管理会计的应用场景及价值创造作用，内容涵盖其主要经营活动中产品成本核算与报告、长短期经营决策、预算与控制、绩效评价等。

本书由国家级一流本科专业建设点、河南省一流本科课程、中原教学名师所在团队完成，每章包含导入案例、扩展阅读、即测即评、思考题、练习题及综合案例分析等内容。教材资源丰富全面，实务案例经典适用，学习方式方便快捷。

本书适合高等院校会计学、财务管理和审计学等本科专业的教学需要，也可作为其他经济管理类专业学生进一步学习管理会计知识的参考资料。

王秀芬，郑州航空工业管理学院教授，硕士生导师，中原教学名师、河南省教学名师、河南省优秀教师、航空部优秀青年教师、河南省高等学校优秀共产党员、郑州市优秀共产党员，是河南省教育厅学术技术带头人、国家一流专业（会计学）建设点负责人、国家级线上一流课程负责人、河南省教学团队负责人、河南省优秀基层教学组织负责人。兼任河南省普通高校教学指导委员会（工商管理类）副主任委员、中国商业会计学会常务理事，曾任河南省管理学类硕士专业学位教育指导委员会副主任委员，河南省会计学会第七届常务理事、河南省总会计师协会理事、河南省会计理论专业委员会副主任委员、河南省会计科研指导委员会委员。

    主讲、主持的“财务会计学”课程，获国家级精品在线开放课程、国家级线上一流课程、河南省线上线下混合式一流课程和河南省本科教育线上教学优秀课程一等奖，主讲的“基础会计学”课程，获河南省线下一流课程。

    长期致力于教学、科学研究，获河南省高等教育教学成奖3项；主编教材9部，获河南省首届本科优秀教材二等奖1部；完成省哲学社会科学规划项目、省软科学项目等省级项目14项，获河南省科技进步奖3项；发表论文35篇，获省自然科学优秀论文奖3篇。

本书由国家级一流本科专业建设点、河南省一流本科课程、中原教学名师所在团队完成，每章包含导入案例、扩展阅读、即测即评、思考题、练习题及综合案例分析等内容。教材资源丰富全面，实务案例经典适用，学习方式方便快捷。

目 录

第一篇 导 论

第一章 成本管理会计概述 ·························································································2

第一节 成本管理会计的含义 ·······················································································2

第二节 成本管理会计的产生与发展 ···········································································7

第三节 成本管理会计的职能与内容 ·········································································11

第四节 成本管理会计的特征 ·····················································································13

第二章 成本的分类 ··································································································18

第一节 财务会计系统的成本分类 ·············································································18

第二节 管理会计系统的成本分类 ·············································································20

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

第一节 成本核算的原则和要求 ·················································································25

第二节 产品成本核算的流程 ·····················································································29

第四章 费用的归集与分配 ·······················································································33

第一节 材料费用的归集与分配 ·················································································33

第二节 人工费用的归集与分配 ·················································································43

第三节 折旧费用的归集与分配 ·················································································53

第四节 其他费用的归集与分配 ·················································································57

第五节 辅助生产费用的归集与分配 ·········································································60

第六节 制造费用的归集与分配 ·················································································68

第七节 损失性费用的归集与分配 ·············································································72

第八节 生产费用在完工产品与在产品之间的分配 ··················································76

第五章 产品成本计算 ······························································································90

第一节 生产类型与产品成本计算 ·············································································90

第二节 品种法 ············································································································93

第三节 分批法 ············································································································99

第四节分步法 ··········································································································105

第五节其他计算方法 ·······························································································121

第六章产品成本报告 ····························································································132

第一节产品成本报告概述 ·······················································································132

第二节产品成本报表 ·······························································································135

第三节产品成本分析 ·······························································································143

第二篇决策会计

第七章决策会计基础 ····························································································160

第一节成本性态分析 ·······························································································160

第二节变动成本法 ··································································································167

第三节本量利分析 ··································································································175

第四节决策会计数量基础 ·······················································································188

第八章短期经营决策 ····························································································202

第一节短期经营决策概述 ·······················································································202

第二节定价决策 ······································································································204

第三节生产决策 ······································································································211

第四节存货决策 ······································································································225

第九章资本投资决策 ····························································································234

第一节资本投资决策概述 ·······················································································234

第二节资本投资决策方法及应用 ···········································································235

第三篇规划与控制会计

第十章全面预算管理 ····························································································246

第一节全面预算概述 ·······························································································246

第二节全面预算的编制原理 ···················································································249

第三节全面预算的编制 ···························································································263

第四节全面预算的执行与考核 ···············································································276

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

第一节战略成本管理 ·······························································································282

第二节目标成本控制 ·······························································································293

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目 录

第三节 标准成本控制 ·······························································································305

第四节 作业成本控制 ·······························································································320

第四篇 绩效评价会计

第十二章 责任会计 ································································································342

第一节 责任会计概述 ·······························································································342

第二节 责任中心及业绩评价 ···················································································345

第三节 内部转移价格 ·······························································································355

第十三章 绩效评价 ································································································360

第一节 经济增加值 ··································································································360

第二节 平衡计分卡 ··································································································367

主要参考文献 ··········································································································376