second edition advanced management accounting：二版高级管理会计.pdf

second edition. Advanced Management Accounting ROBERT S. KAPLAN Harvard University Carnegie Mellon University ANTHONY A. ATKINSON University of Waterloo 00104 HoQ TfCHNISCHE HOCHSCHULE DARMSTADT GegCHMbibliothek Betnehv/irtschaHslehre lnvp!Kv-Nr. : Abst^H-ir, : Sau.yetoiete: ^§M Prentice-Hall International , Inc. L _ _ _ - . . — _ -•—.. -• i J CONTENTS Preface I Introduction : Past and Present of Management Accounting 1 Origins of Cost Management Systems 1 The Scientific Management Movement 4 Management Control for Diversified Organizations 6 From Cost Management to Cost Accounting 8 Recent Developments 9 Influence of New Production Technology 12 Management Accounting for Service Companies 13 Summary 13 Problems 14 Cost-Volume-Profit Analysis 28 Fixed and Variable Costs 28 Relevant Time Period 29 The Simple Method 30 Financial Models 36 A Financial Modeling and What-lf Forecasting Exercise 37 Financial Simulation 44 Summary 46 Problems 47 O Linear-Programming Models for Planning 62 Single Production Constraint 62 Multiple Production C