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《會計學精選教材•管理會計概念與應用(第10版)》在一個統一的框架下，闡釋瞭管理會計的相關概念及應用。全書圍繞商業活動組織內容，強調商業行為的現實性，兼顧瞭對管理會計程序的介紹和對決策的強調，注重使不同層次的學生理解會計在商業中的作用。讀者不僅能學習到如何進行會計核算，還可以理解如何利用管理會計信息進行有效的商業決策。

W．SteveAlbrecht，楊百翰大學（BrighamYoungUniversity）馬裏奧特管理學院（MarriottSchoolofManagement）副院長、安達信講座教授．同時任教於斯坦福大學（StanfordUniversity）和伊利諾伊大學（UniversityofIIIinois）。曾任美國會計協會（AmericanAccountingAssociation．AAA）主席、注冊舞弊審核師協會（AssociationofCertifiedFraudExaminers．ACFE）主席等職。過去10年內．他5次入選AccountmgToday雜誌評選的“美國100位最有影響的會計學者”。

EarlK．Stice，楊百翰大學會計與信息係統學院普華永道會計學講座教授．目前還任職於中歐國際工商學院的EMBA項目。Stice教授在JournalofFinancialandOuantitativeAnalysis，AccountingReview，ReviewofAccountingStudies及IssuesinAccountingEducation等學術雜誌上發錶瞭大量論文。

JamesD．Stice，楊百翰大學馬裏奧特管理學院傑齣教學教授、MBA項目主任。他在JournalofAccountingResearch．AccountingReview．DecisionSciences．~~suesinAccountingEducation．CPAJournal及其他學術和專業雜誌上發錶瞭大量論文．並與IBM、美洲銀行等機構進行過閤作研究。

MonteR．Swain，楊百翰大學會計與信息係統學院副院長、德勤會計學講座教授．密歇根州立大學（MichiganStateUniversity）管理會計和信息係統博士．他在BehavioralResearchinAccounting，DecisionScience．StrategicFinance和JournalofAccountingEducation等領先的學術和專業雜誌上發錶瞭大量論文．並與IBM等機構閤作進行瞭大量研究。

PART ONE FOUNDATIONS OF MANAGEMENT ACCOUNTING
1 MANAGEMENT ACCOUNTING AND COST CONCEPTS
Management Accounting as a Competitive T001
Management Accounting and Financial Accounting
PLanning
Controlling
Evaluating
Managerial Accounting Terminology
Terms Used in Planning and Cost-Volume-Profit Analysis
Terms Related to Controlling Product Cost Flows
Terms Related to Evaluation and Decision Making
The Role of Ethics in Management Accounting．
End-of-Chapter Materials
2 COST FLows AND BUSINESS ORGANIZATIONS
The Flow of Products and Costs in Manufacturing Firms
The Product Costing System
Accounting for Overhead
Estimated Manufacturing Overhead
Actual Manufacturing Overhead．
Applied Manufacturing Overhead
Disposition ofOver-and UnderappliedManufacturing
0verhead
The Cost of Goods Manufactured Schedule
The F10w of Products and Costs in Service and
Mechan dising Firms
Comparing Service and Manufacturing Business Activities
Product Cost Accumulation in Service Organizations
Product Cost Accumulation in Merchandising
Organizations
The Process Costing System
Steps in Process Costing
End-of-Chapter Materials．
3 ACTIVITY-BASED COSTING
Activity-Based Costing
Introduction to Lity Ice Cream Company
The Basics ofABC
overhead Cost Activities．
Analyze Individual Overhead Costs
Cost Drivers
Assigning Overhead to Production Using ABC．
Making Decisions Using ABC Data
Summary
End—of-Chapter Materials
Comprehensive Problem 1-3
PART TWO MAKING DECISIONS USING MANAGEMENT ACCOUNTING
4 COST BEHAVIOR AND DECISiONS USING C。V。P ANALYSIS
Understanding W．hy C-v-P Analysis Is Important
Basic Cost Behavior Patterns
Measuring Level ofActivity
Variable Costs
Fixed Costs
Mixed Costs．
Analysis of Mixed Costs
The Scattergraph,or Visual-Fit,Method
The High-Low Method．
A Comparison ofthe Scattergraph and High-Low Methods．
Methods of C-V-P Analysis
Contribution Margin
The C-V-P EquaHon
Measuring the Effect ofPotential Changes in C-V-P VariaOles．
Using Graphs to“See”C-V-P Relationships．
The Profit Graph
A Comparison ofGV-P Graphs with C-V-P EquaOons
Sales Mix
Cost Structure and Operating Leverage
End-of-Chapter Materials
5 RELEVANT INFORMATION AND DECISIONS
6 CAPITAL INVESTMENT DECISIONS
PART THREE CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM
7 BUDGETING AND CONTROL
8 CONTROLLING COST,AND INVESTMENT
PART FOUR CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING
9 NEW MEASURES OF PERFORMANCE
APPENDICES
A GLOSSARY
B CHECK FIGURES
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