管理会计是一门应用性很强的学科，本书在阐述基本理论知识的基础上，将重点、难点与实例相结合，深入讲解，力求清楚透彻，突出重要内容、核心内容。本书在编写上有如下特点：
1．内容上简练实用、重点突出。本书对管理会计的相关理论和技术方法进行合理的选择与整理，突出其基本的、重点的、实用的内容，这使得本书在内容上更实用化，使学习者能系统而有效地掌握管理会计的重要知识和技术方法。
2．结构上中英文搭配。本书对重要的概念、理论和方法以及难以理解部分加注中文，予以解释，使学习者便于理解、掌握。
3．注重理论与实践相结合。每章的重点内容和技术方法均编有例题加以解释，说明其应用；章节末设置有练习题，有利于提高学习者理解知识、应用相关方法的能力。

Chapter 1 Management Accounting Overview
1.1 Management Accounting, Finance Accounting and Cost Accounting
1.2 Management Information
1.3 Cost and Cost Classification
Chapter 2 Cost Accounting Principles
2.1 Accounting for Material
2.2 Accounting for Labor
2.3 Accounting for Overheads
Chapter 3 Absorption Costing and Marginal Costing
3.1 Absorption Cost and Absorption Costing
3.2 Marginal Cost and Marginal Costing
3.3 Absorption Costing, Marginal Costing and the Calculation of Profit
3.4 Reconciling Profits
Chapter 4 Cost Accounting Methods
4.1 Job Costing
4.2 Batch Costing
4.3 Process Costing
4.4 Service Costing
Chapter 5 Activity Based Costing and Other Cost Management TooL,
5.1 Activity Based Costing(ABC)
5.2 Target Costing
5.3 Life Cycle Costing
5.4 Total Quality Management (TQM)
Chapter 6 Cost Behavior and Cost-Volume-Profit (CVP) Analysis
6.1 Cost Behavior
6.2 Basic CVP Analysis
6.3 Using CVP to Break-Even Analysis
6.4 Using CVP to Plan Profit
6.5 Using CVP for Sensitivity Analysis
6.6 Effect of Sales Mix on CVP Analysis
Chapter 7 Budgeting
7.1 Budgeting Overview
7.2 The Components of the Master Budgeting
7.3 Preparing the Operating Budget
7.4 Preparing the Financial Budget
7.5 Using Information Technology for Sensitivity Analysis, Variance Analysis and Rolling Up Unit Budgets
Chapter 8 Standard Costing and Variance Analysis
8.1 Standard Costing Overview
8.2 Establishing Cost Standard
8.3 Basic Variance Analysis
8.4 Sales Variance
8.5 Reconciliation of Budget and Actual Profit Under Standard Absorption Costing
8.6 Reconciliation of Budget and Actual Profit or Contribution Under Standard Marginal Costing
Chapter 9 Time Value of Money and Capital Investment Appraisal
9.1 Capital Investment and Capital Expenditure Budget
9.2 Time Value of Money
9.3 Using Non-discounted Cash Flow Models to Make Capital Investment Appraisal
9.4 Using Discounted Cash Flow Models to Make Capital Investment Appraisal
9.5 Comparing Capital Investment Appraisal Models
Chapter 10 Performance Measurement
10.1 Performance Measurement Overview
10.2 Application of Performance Measurement for Organization
10.3 Application of Performance Measurement for Responsibility Centers
10.4 Economic Value Added
10.5 Balanced Scorecard
Reference Answers to Exercises
Appendix: Present Value Tables and Future Value Tables