本书为ACCA系列教材之一，本书的目的是增长读者的管理会计知识，从而理解管理会计如何在多样的商务环境下，对管理层在进行计划、控制和绩效监控时提供信息支持。本书主要内容包括：Part A The nature, source and purpose of managementinformation管理信息的性质，来源以及用途；Part B Cost accounting techniques 成本会计的方法；Part C Budgeting 预算；Part D Standard costing 标准成本法；Part E Performance measurement 绩效管理。本书可作为高校本科生、研究生相关课程的双语教材。

Syllabus
DetailedSyllabus
Approach to Examining
Study Guide

Section A Nature， Source and Purpose of Management Information
Chapter 1 Accounting for management
Chapter 2 Sources of data 
Chapter 3 Presenting information
Chapter 4 Cost classification

Section B Cost Accounting Techniques
Chapter 5 Accounting for material
Chapter 6 Acc6unting for labour
Chapter 7 Accounting for overhead
ChaPter 8 Absorption and marginal costing
Chapter 9 Process costing
Chapter 10 Alternative costing methods

Section C Budgeting
Chapter 11 Forecasting
Chapter 12 Budgeting
Chapter 13 Functional budgeting and cash budgeting
Chapter 14 Capital expenditure budgeting and project appraisal

Section D Standard Costing
Chapter 15 Standard costing

Section E Performance Measurement
Chapter 16 Financial measurement and application
Chapter 17 Non-financial measurement and application

Appendix-Formula Sheet and Tables
Lecture Example Answers精选必做题答案
Management Accounting Specimen Exam
applicable form June 2014
Specimen Exam Answers
Reference