本書在一個統一的框架下，闡釋了管理會計的相關概念及應用。全書圍繞商業活動組織內容，強調商業行為的現實性，兼顧了對管理會計程序的介紹和對決策的強調，注重使不同層次的學生理解會計在商業中的作用。讀者不僅能學習到如何進行會計核算，還可以理解如何利用管理會計信息進行有效的商業決策。 本書簡明、生動，應用了大量領先企業的真實案例來進行闡述，同時內容覆蓋了不同層次。教師授課時可以靈活選擇。

PART ONE FOUNDATIONS OF MANAGEMENT ACCOUNTING1 MANAGEMENT ACCOUNTING AND COST CONCEPTS　 Management Accounting as a Competitive T001　　Management Accounting and Financial Accounting　PLanning　　Controlling　 Evaluating　Managerial Accounting Terminology　 Terms Used in Planning and Cost-Volume-Profit Analysis　 Terms Related to Controlling Product Cost Flows　 Terms Related to Evaluation and Decision Making　　The Role of Ethics in Management Accounting．　　End-of-Chapter Materials　2 COST FLows AND BUSINESS ORGANIZATIONS　　The Flow of Products and Costs in Manufacturing Firms　 The Product Costing System　　Accounting for Overhead　　Estimated Manufacturing Overhead　　Actual Manufacturing Overhead．　　Applied Manufacturing Overhead　　Disposition ofOver-and UnderappliedManufacturing　　0verhead　　The Cost of Goods Manufactured Schedule 　　The F10w of Products and Costs in Service and　　Mechan dising Firms　　Comparing Service and Manufacturing Business Activities　　Product Cost Accumulation in Service Organizations　　Product Cost Accumulation in Merchandising　　Organizations　　The Process Costing System　 Steps in Process Costing　　End-of-Chapter Materials．　3 ACTIVITY-BASED COSTING　Activity-Based Costing　 Introduction to Lity Ice Cream Company　 The Basics ofABC　　overhead Cost Activities．　　Analyze Individual Overhead Costs　　Cost Drivers　　Assigning Overhead to Production Using ABC．　　Making Decisions Using ABC Data　 Summary　　End—of-Chapter Materials　　Comprehensive Problem 1-3　　PART TWO MAKING DECISIONS USING MANAGEMENT ACCOUNTING　4 COST BEHAVIOR AND DECISiONS USING C。V。P ANALYSIS　　Understanding W．hy C-v-P Analysis Is Important　　Basic Cost Behavior Patterns　　Measuring Level ofActivity　　Variable Costs　　Fixed Costs　 Mixed Costs．　　Analysis of Mixed Costs　 The Scattergraph,or Visual-Fit,Method　 The High-Low Method．　 A Comparison ofthe Scattergraph and High-Low Methods．　　Methods of C-V-P Analysis　 Contribution Margin　　 The C-V-P EquaHon　 Measuring the Effect ofPotential Changes in C-V-P VariaOles．　　Using Graphs to「See」C-V-P Relationships．　　The Profit Graph　　A Comparison ofGV-P Graphs with C-V-P EquaOons　　Sales Mix　 Cost Structure and Operating Leverage　 End-of-Chapter Materials5 RELEVANT INFORMATION AND DECISIONS6 CAPITAL INVESTMENT DECISIONSPART THREE CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM7 BUDGETING AND CONTROL8 CONTROLLING COST,AND INVESTMENTPART FOUR CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING9 NEW MEASURES OF PERFORMANCEAPPENDICESA GLOSSARYB CHECK FIGURES