《成本会计：以管理为重心》是美国影响力最大的管理会计教材之一，由美国斯坦福大学商学院著名会计学教授、国际公认的会计学权威查尔斯·T·亨格瑞等所著。该书自20世纪60年代出版以来，已连续修订10多次，40多年来一直畅销全球，累计销量达200多万册，是一部世界级的成本与管理会计巨著。

　　适合已掌握财务会计基本原理的会计学本科生、MPAcc、MBA学生以及在职的各类管理人员使用。

该书贯彻以战略为起点、以价值创造为目的的最新管理会计理念，以丰富翔实的案例、简洁浅显的文字，介绍了基本的成本概念、成本计算方法、本量利分析、预算管理及差异分析等传统管理会计内容，阐释了管理会计的最新发展，如作业成本法及作业成本管理、平衡计分卡，并将作业成本法与各种传统的管理会计方法有效结合，

Part One Cost Accounting Fundamentals

1 The Accountant’s Role in the Organization

2 An Introduction to Cost Terms and Purposes

3 Cost-Volume-Profit Analysis

4 Job Costing

5 Activity-Based Costing and Activity-Based Management

Part Two Tools for Planning and Control

6 Master Budget and Responsibility Accounting

7 Flexible Budgets，Direct-Cost Variances，and Management Control

8 Flexible Budgets，Overhead Cost Variances，and Management Control

9 Inventory Costin and Capacity Analysis

10 Determining How Costs Behave

11 Decision Making and Rlelvant Information

12 Pricing Decisions and Cost Management

Part Four Cost Allocation and Revenues

13 Strategy，Balanced Scorecard，and Strategic Profitability Analysis

Part Five Quality and JIT

14 Allocation of Support-Department Costs，Common Costs，and Revenues

15 Cost Allocation：Joint Products and Byproducts

16 Process Costing

17 Balanced Scorecard：Quality，Time，and the Theory of Constraints

18 Inventory Management，Just-in-Tiem

Part Six Investment Decisions and Management Control Systems

19 Capital Budgeting and Cost Analysis

20 Management Control Systems，Transfer Pricing，and Multinational Considerations

AppendixA：Global Srverys of Company Practice

AppendixB：Recommended Readings

AppendixC：Notes on Compoud Interest and Interest Tables

AppendixD：Cost Accounting in Professional Examinations

Glossary