管理会计学最佳实践：专业会计师指南Management Accounting Best Practices : A Guide for the Professional Accountant 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

Praise for Management Accounting Best Practices

"It doesn't matter where you start reading, even the most experienced accountant will find some useful ideas."

-Alan H. Boycott, Chartered Accountant, Düsseldorf, Germany

"This is one of the best books about new accounting practices in practical accounting. I highly recommend this book for accountants of all levels."

-Andrei Ralko, ControllerInternational Center for Transitional JusticeNew York, NY

The only practices worth followingare the best practices...

Destined to become an essential desktop tool in helping professionals make management decisions in accounting, Management Accounting Best Practices introduces over 100 best practices from accounting expert Steven Bragg for questions such as:

How does the system of interlocking budgets work?

What does a sample budget look like?

What best practices can I apply to the budgeting process?

How can I integrate the budget into the corporate control system?

How do throughput concepts impact the budget?

Now, when members of your management team come calling with questions, you'll have the answers at your fingertips, in Management Accounting Best Practices. It's the easy-to-use, daily reference manual for every accountant in a management position.

作者简介：

STEVEN M. BRAGG, CPA, CMA, CIA,CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine. He has been the two-time president of the Colorado Mountain Club, is an avid alpine skier and mountain biker, and is a certified master diver. Mr.Bragg resides in Centennial, Colorado. He is also the author of Accounting Best Practices and Design and Maintenance of Accounting Manuals, both published by Wiley.

Preface

About the Author

Free Online Resources by Steve Bragg

1 Budgeting Decisions

How Does the System of Interlocking Budgets Work?

　What Does a Sample Budget Look Like?

　How Does Flex Budgeting Work?

　What Best Practices Can I Apply to the Budgeting Process?

　How Can I Integrate the Budget into the Corporate Control System?

　How Do Throughput Concepts Impact the Budget?

2 Capital Budgeting Decisions How Does a Constrained Resource Impact Capital Budgeting Decisions?

　What Is the True Cost of a Capacity Constraint?

　How Do I Identify a Constrained Resource?

　When Should I Invest in a Constrained Resource?

　Should I Increase Sprint Capacity?

　How Closely Should I Link Capital Expenditures to Strategy?

　What Format Should I Use for a Capital Request Form?

　Should I Judge Capital Proposals Based on Their Discounted Cash Flows?

　How Do I Calculate the Cost of Capital?

　When Should I Use the Incremental Cost of Capital?

　How Do I Use Net Present Value in Capital Budgeting?

　What Proposal Form Should I Require for a Cash Flow Analysis?

　Should I Use the Payback Period in Capital Budgeting?

　How Can a Post-Completion Analysis Help Me?

　What Factors Should I Consider for a Site Selection?

3 Credit and Collection Decisions How Do I Create and Maintain a Credit Policy?

　When Should I Require a Credit Application?

　How Do I Obtain Financial Information About Customers?

　How Does a Credit Granting System Work?

　What Payment Terms Should I Offer to Customers?

　When Should I Review Customer Credit Levels?

　How Can I Adjust the Invoice Content and Layout to Improve Collections?

　How Can I Adjust Billing Delivery to Improve Collections?

　How Do I Accelerate Cash Collections?

　Should I Offer Early Payment Discounts?

　How Do I Optimize Customer Contacts?

　How Do I Manage Customer Contact Information?

　How Do I Involve the Sales Staff in Collections?

　How Do I Handle Payment Deductions?

　How Do I Collect Overdue Payments?

　When Should I Take Legal Action to Collect from a Customer?

4 Control System Decisions

　Why Do I Need Controls?

　How Do I Control Order Entry?

　How Do I Control Credit Management?

　How Do I Control Purchasing?

　How Do I Control Procurement Cards?

　How Do I Control Payables?

　How Do I Control Inventory?

　How Do I Control Billings?

　How Do I Control Cash Receipts?

　How Do I Control Payroll?

　How Do I Control Fixed Assets?

5 Financial Analysis Decisions

　How Do I Calculate the Breakeven Point?

　What Is the Impact of Fixed Costs on the Breakeven Point?

　What is the Impact of Variable Cost Changes on the Breakeven Point?

　How Do Pricing Changes Alter the Breakeven Point?

　How Can the Product Mix Alter Profitability?

　How Do I Conduct a "What-If" Analysis with a Single Variable?

　How Do I Conduct a "What-If" Analysis with Double Variables?

　How Do I Calculate Cost Variances?

　How Do I Conduct a Profitability Analysis for Services?

　How Are Profits Affected by the Number of Days in a Month?

　How Do I Decide Which Research and Development Projects to Fund?

　How Do I Create a Throughput Analysis Model?

　How Do I Determine whether More Volume at a Lower Price Creates More Profit?

　Should I Outsource Production?

　　……

6 Payroll Decisions

7 Inventory Decisions

8 Cost Allocation Decisions

9 Performance Responsibility Accountiog Decisions

10 Product Design Decisions

11 Pricing Decisions

12 Quality Decisions

Index

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Praise for Management Accounting Best Practices "It doesn't matter where you start reading, even the most experienced accountant will find some useful ideas."

—Alan H. Boycott, Chartered Accountant, Düsseldorf, Germany "This is one of the best books about new accounting practices in practical accounting. I highly recommend this book for accountants of all levels."

—Andrei Ralko, Controller, International Center for Transitional Justice, New York, NY The only practices worth followingare the best practices... Destined to become an essential desktop tool in helping professionals make management decisions in accounting, Management Accounting Best Practices introduces over 100 best practices from accounting expert Steven Bragg for questions such as: How does the system of interlocking budgets work? What does a sample budget look like? What best practices can I apply to the budgeting process? How can I integrate the budget into the corporate control system? How do throughput concepts impact the budget? Now, when members of your management team come calling with questions, you'll have the answers at your fingertips, in Management Accounting Best Practices. It's the easy-to-use, daily reference manual for every accountant in a management position.