管理会计_沃纳（MichaelL.Werner），琼斯（KumenH.Jones）著_9787542923127

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.

As companies grew in size and complexity in the first third of the 20th Century, ownersdeveloped methods to measure the conversion of raw materials into units of finished product.These methods were the foundation for present-day management accounting in the west. Thescientific management movement had a tremendous influence on business management andmanagement accounting.
As companies diversified, their owners could not directly manage all the various businessoperations and because they relied on others to manage operations, they obtained additionalmanagement accounting information from the various parts of the business so they could plan,control, and evaluate performance.
Companies in China have been able to learn from the experience of companies in the Westand have adopted certain management accounting techniques, particularly from the US, inorder to secure a strong position in the competitive international markets.
China has some unique challenges in the development of management accountingtechniques as its economy continues to develop. For one thing, management accountingsystems in China are significantly different from those of the West, due to the developmentstage of its market economy. Another challenge is the increased presence of foreignmultinational enterprises. To enable Chinese local firms to maintain a competitive advantagethey have had to adopt the advanced and integrated management accounting systems andtechniques used by the multinational companies. In addition, business enterprise, andtherefore management accounting in China is challenged by uneven development of variousregions within the country.
Currently managers and accountants in the U. S. are implementing or at least consideringvarious new operating methods, which has led to adoption of new techniques in managementaccounting. Activity-based costing （ABC）, balanced scorecard, are just a few of themanagement accounting techniques that many American industries have adopted over the pasttwo decades in an effort to restore their ability to compete in todays global marketplace.
To make effective decisions, business managers must understand the firms managementaccounting system, Decision making by its very nature is forward-looking, and the futurealways contains an element of uncertainty. Management accounting provides usefulinformation that helps managers to reduce the amount of that uncertainty.

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