管理会计

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作者：姬昂, 李勇义

ISBN：978-7-5685-4562-4

中图分类：F234.3

出版社：大连理工大学出版社

出版时间：2024-02-01

定价：55.00元

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　　在设计理念上，本教材注重学生德技并修，培养学生的职业能力和职业素养。深入挖掘本门课程所蕴含的思想政治教育元素和所承载的思想政治教育功能，紧紧围绕政治认同、家国情怀、法治意识、道德修养、做人做事的道理等重点优化课程思政，以专业知识、技能为载体，达到价值塑造、知识传授、能力培养“三位一体”的教学目标。在内容上，涵盖学术界认可度高的管理会计的主要理论，力求详细反映了管理会计的新发展，新趋势；对各种理论的广度和深度做了适当的限定，既相互联系，又尽量避免不必要的重复；在结构安排上，侧重学生职业技能的培养，将理论知识、案例分析、技能训练集于一体，打造高等职业教育“教学做一体化”教材，体现了高等职业教育教学的特色。

项目一认识管理会计……………………………………………………………………… 1

任务一管理会计的形成与发展……………………………………………………… 3

任务二管理会计的定义与职能 …………………………………………………… 14

任务三管理会计的目标和原则 …………………………………………………… 15

任务四管理会计的要素与应用要求 ……………………………………………… 16

职业技能训练 ………………………………………………………………………… 19

项目二战略管理 ………………………………………………………………………… 21

任务一战略管理概述 ……………………………………………………………… 23

任务二战略地图 …………………………………………………………………… 27

职业技能训练 ………………………………………………………………………… 33

项目三成本管理 ………………………………………………………………………… 35

任务一成本管理概述 ……………………………………………………………… 37

任务二成本性态分析 ……………………………………………………………… 39

任务三变动成本法 ………………………………………………………………… 47

任务四目标成本法 ………………………………………………………………… 53

任务五标准成本法 ………………………………………………………………… 58

任务六作业成本法 ………………………………………………………………… 69

职业技能训练 ………………………………………………………………………… 77

项目四预算管理 ………………………………………………………………………… 87

任务一预算管理概述 ……………………………………………………………… 89

任务二预算编制的应用 …………………………………………………………… 95

职业技能训练………………………………………………………………………… 111

项目五营运管理………………………………………………………………………… 120

任务一营运管理概述……………………………………………………………… 122

任务二本量利分析………………………………………………………………… 124

任务三边际分析在短期营运决策中的应用……………………………………… 139

职业技能训练………………………………………………………………………… 147

项目六投资管理………………………………………………………………………… 152

任务一投资管理概述……………………………………………………………… 154

任务二货币时间价值……………………………………………………………… 159

任务三现金流量…………………………………………………………………… 166

任务四项目投资决策评价的基本方法…………………………………………… 171

职业技能训练………………………………………………………………………… 185

项目七绩效管理………………………………………………………………………… 189

任务一绩效管理概述……………………………………………………………… 191

任务二平衡计分卡………………………………………………………………… 197

任务三关键绩效指标法…………………………………………………………… 210

职业技能训练………………………………………………………………………… 213

项目八管理会计信息系统与管理会计报告…………………………………………… 215

任务一管理会计信息系统………………………………………………………… 217

任务二管理会计报告……………………………………………………………… 219

职业技能训练………………………………………………………………………… 225

参考文献…………………………………………………………………………………… 227

课件－管理会计

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CONNECT:[ UseTime:0.006890s ] mysql:host=8.142.115.240;port=3306;dbname=demo_dutp_cn;charset=utf8
SHOW FULL COLUMNS FROM `xn_keyword` [ RunTime:0.010112s ]
SELECT * FROM `xn_keyword` WHERE `type` = 'sve' AND `type_resources` = 2 ORDER BY `sort` DESC [ RunTime:0.002558s ]
SHOW FULL COLUMNS FROM `xn_category` [ RunTime:0.009562s ]
SELECT * FROM `xn_category` ORDER BY `sort` ASC,`id` ASC [ RunTime:0.007176s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.003685s ]
SELECT * FROM `xn_category` WHERE `type` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.004709s ]
SELECT * FROM `xn_category` WHERE `type` = 2 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.003668s ]
SHOW FULL COLUMNS FROM `xn_online` [ RunTime:0.009830s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002446s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002461s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 3 LIMIT 1 [ RunTime:0.002374s ]
SHOW FULL COLUMNS FROM `xn_sve_category` [ RunTime:0.009315s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 0 AND `status` = 1 ORDER BY `sort` ASC [ RunTime:0.002460s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 46 [ RunTime:0.002381s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 61 [ RunTime:0.002394s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 62 [ RunTime:0.002351s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 68 [ RunTime:0.002355s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 63 [ RunTime:0.002456s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 49 [ RunTime:0.002372s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 AND `category_type` = 'sve' ORDER BY `sort` ASC,`id` ASC [ RunTime:0.003474s ]
SHOW FULL COLUMNS FROM `xn_footer` [ RunTime:0.009879s ]
SELECT * FROM `xn_footer` ORDER BY `sort` DESC [ RunTime:0.002464s ]
SELECT * FROM `xn_footer` WHERE `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002383s ]
SELECT * FROM `xn_footer` WHERE `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002423s ]
SHOW FULL COLUMNS FROM `xn_books` [ RunTime:0.012790s ]
SELECT * FROM `xn_books` WHERE `id` = 4517 LIMIT 1 [ RunTime:0.002493s ]
SELECT * FROM `xn_books` WHERE `category_id` = 451 LIMIT 4 [ RunTime:0.009761s ]
SHOW FULL COLUMNS FROM `xn_main_banner` [ RunTime:0.009481s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 261 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.002458s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 260 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.002460s ]
SHOW FULL COLUMNS FROM `xn_download` [ RunTime:0.009373s ]
SELECT `d`.*,c.title as category_name FROM `xn_download` `d` INNER JOIN `xn_category` `c` ON `c`.`id`=`d`.`category_id` WHERE `d`.`book_id` = '4517' [ RunTime:0.010042s ]
SHOW FULL COLUMNS FROM `xn_download_category` [ RunTime:0.009443s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 6 LIMIT 1 [ RunTime:0.002483s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 5 LIMIT 1 [ RunTime:0.002327s ]
SHOW FULL COLUMNS FROM `xn_editor` [ RunTime:0.009388s ]
SELECT * FROM `xn_editor` WHERE `id` = 35 LIMIT 1 [ RunTime:0.002360s ]

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