《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、接近成本法、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。

Preface
How to use this book
Acknowledgements
1 Introduction to management accounting
Introduction
Learning outcomes
What is the purpose of a business?
How are businesses organised?
How are businesses managed?
The changing business landscape
What is the financial objective of a business?
Balancing risk and return
What is management accounting?
How useful is management accounting information?
Providing a service
Weighing up the costs and benefits
Management accounting as an information system
It's just a phase
What information do managers need?
Reporting non-financial information
Influencing managers' behaviour
Reaping the benefits of information technology
From bean counter to team member
Reasons to be ethical
Management accounting and financial accounting
2 Relevant costs and benefits for decision making
Introduction
Learning outcomes
Cost-benefit analysis
What is meant by 'cost'?
Relevant costs:opportunity and outlay costs
……