本书系统而明晰地阐释了管理会计的概念及应用。全书围绕商业活动组织内容，强调商业行为的现实性，兼顾了对管理会计程序的介绍和对决策的强调；应用了大量当今美国知名企业的真实案例来阐述管理会计理论与方法在商业决策中的应用，使许多生涩的专业概念变得通俗易懂，同时将学生置身于真实的决策环境之中，培养学生对知识和技能的实际应用能力。本书语言简明、生动而准确，使学生在学习专业知识和技能的同时，提高运用专业语言进行交流沟通的能力。

Management Accounting by Michael Werner and Kumen Jones introduces students to a full array of management accounting subjects and presents them in a very understandable fashion, for students, the book is purposely written to be easy to read and comprehend.

For instructors, each chapter is supported by a variety of teaching manuals and supplements including a complete set of PowerPoint slides covering both concepts and calculations. The amount of assignment material is extensive so it provides a wide variety of problems and questions instructors can use as class examples and students can use to practice and learn.

This book is based on a successful management accounting text published by Pearson/Prentice Hall in the United States. What sets it apart from other management accounting books is that it is a U.S.text,published by a recognized Chinese publisher,LiXin Accounting Publishing House.This book is published entirely in China and priced to be affordable for Chinese students. It offers a winning combination of quality coverage,teaching support, and affordability.

Instructors will feel confident they have selected the right book when their students are learning the material,and the teaching resources available to adopters support them in the classroom--all this at an affordable price.

CHAPTER 1 Management Accounting: Its Environment and Future

CHAPTER 2 Classifying Costs

CHAPTER 3 Determining Costs of Products

CHAPTER 4 Cost Allocation and Activity Based Costing

CHAPTER 5 Cost Behavior

CHAPTER 6 Business Decisions Using Cost Behavior

CHAPTER 7 Making Decisions Using Relevant Information

CHAPTER 8 The Capital Budget: Evaluating Capital Expenditures

CHAPTER 9 The Operating Budget

 Part One: An Overview of the Operating Budget

 Part Two. Prenaring and Using the Operating Budget

CHAPTER 10 Standard Costing

CHAPTER 11 Evaluating Performance and Emerging Management and Accounting Technioues 

Glossary of Key Terms 

Company Index Management Accounting