【正文】 stand the importance of effective munication among users of managerial accounting information 理解使用管理會(huì)計(jì)信息進(jìn)行有些溝通的重要性 ? Describe how managerial accounting supports the new production environment. 描述管理會(huì)計(jì)如何支持新的生產(chǎn)環(huán)境的 ? Understand ethical standards 理解倫理標(biāo)準(zhǔn) ?Fundamental Concepts 基礎(chǔ)概念 ? After studying chapter 2, you should be able to:學(xué)習(xí)第 2章后，你應(yīng)該能夠： ? Master the concept of cost. 掌握成本概念 ? Distinguish between direct and indirect costs. 區(qū)分直接和間接成本 ? Distinguish between manufacturing and nonmanufacturing costs. 區(qū)分制造與非制造成本 ? Understand the nature of mon, or indirect costs. 理解共同成本或間接成本的本質(zhì) Fundamental Concepts Chapter 2 (cont.) 基礎(chǔ)概念 第 2章（續(xù)） ? Compare, contrast, and pute 比較，對(duì)照與計(jì)算 ? Gross ? Contribution margin. 邊際貢獻(xiàn) ? Profit margin. 邊際利潤 ? Compare and contrast ine statements prepared for managerial use and those prepared for external reporting. 比較并對(duì)照用管理目的與用于外部報(bào)表的損益表 ? Understanding the value chain concept in preparing ine statements for managerial use. ? 了解編制管理用損益表時(shí)所應(yīng)用的價(jià)值鏈概念 ?Managerial Decision Making Chapter 3 管理決策的制定 第 3章 ? After studying chapter 3,you should be able to:學(xué)習(xí)第 3章后，你應(yīng)該能夠： ? Distinguish between:區(qū)分 ? Variable costs and fixed costs. 可變成本與固定成本 ? Short run and long run. 短期運(yùn)營與長期運(yùn)營 ? Define relevant ? Identify capacity costs, mitted costs, and discretionary costs. 識(shí)別資本成本，承諾成本，以及可隨意支配成本 ? Understand the nature of various cost behavior patterns. 理解不同成本習(xí)性模式的本質(zhì) Managerial Decision Making Chapter 3 (cont.) 管理決策的制定 第 3章（續(xù)） ? Describe how managers use cost behavior patterns. 描述管理者如何使用成本習(xí)性模式 ? Understand how analysts estimate cost behavior using engineering methods and account analysis. 理解分析家使用工程方法與會(huì)計(jì)分析來估計(jì)成本習(xí)性 ? Use historical data to estimate costs. 使用歷史數(shù)據(jù)估計(jì)成本 ? Explain the costs, benefits, and weakness of the various cost estimation methods. 解釋不同成本估計(jì)法的成本，益處與不足 Managerial Decision Making Chapter 4 管理決策的制定 第 4章 ? After studying chapter 4, you should be able to:學(xué)習(xí)第 4章后，你應(yīng)該能夠： ? Explain how costs, volume, and profits are interrelated. 解釋成本 數(shù)量 利潤如何相互關(guān)聯(lián) ? List various applications to the costvolumeprofit model. 列舉成本 數(shù)量 利潤不同的應(yīng)用 ? Define the assumptions of the model. 解釋模型的假設(shè) Managerial Decision Making Chapter 5 管理決策的制定 第 5章 ? After studying chapter 5, you should be able to:學(xué)習(xí)第 5章后，你應(yīng)該能夠： ? Describe the basic premise of activitybased management. 描述作業(yè)基礎(chǔ)管理的前提 ? Identify the strategic uses of activitybased management. 確認(rèn)作業(yè)基礎(chǔ)管理的策略性用途 ? Relate activitybased management to the value chain. 連結(jié)作業(yè)基礎(chǔ)管理與價(jià)值鏈 ? Understand the concept of activitybased costing. 理解作業(yè)基礎(chǔ)管理的概念 Managerial Decision Making Chapter 5 (cont.) 管理決策的制定 第 5章（續(xù)） ? Identify the steps in activity based costing. 明確作業(yè)基礎(chǔ)成本制的步驟 ? Identify how activitybased management can be used for marketing. 明確作業(yè)基礎(chǔ)管理如何用于營銷 ? Distinguish between resources used and resources supplied 區(qū)別已使用資源及已供應(yīng)資源 . ? Identify the advantages of activitybased reporting for unused resources. 明確未使用資源的作業(yè)管理基礎(chǔ)報(bào)告的優(yōu)點(diǎn) Managerial Decision Making Chapter 6 管理決策的制定 第 6章 ? After studying chapter 6, you should be able to:學(xué)習(xí)第 6章后，你應(yīng)該能夠： ? Understand the differential principle and know how to identify costs. 理解不同原理以及知道如何區(qū)分成本 ? Describe the major influences of pricing including shortrun and longrun decisions. 描述短期與長期定價(jià)決策的主要影響 ? Know what must be covered by prices. 知道價(jià)格中必須包括什么 ? Understand how to base target costs. 理解如何設(shè)定目標(biāo)成本 Managerial Decision Making Chapter 7 管理決策的制定 第 7章 ? After studying chapter 7, you should be able to:學(xué)習(xí)第 7章后，你應(yīng)該能夠： ? Apply differential analysis to product choice decisions. 對(duì)產(chǎn)品選擇決策應(yīng)用不同分析 ? Explain and apply the theory of constraints. 解釋并應(yīng)用限制理論 ? Identify the factors underlying the makeorbuy decision. 辨認(rèn)自制或外購決策的影響因素 Managerial Decision Making Chapter 7 (cont.) 管理決策的制定 第 7章（續(xù)） ? Identify the costs of producing joint products and the relevant costs to sell or process further. 辨認(rèn)聯(lián)合制造產(chǎn)品的成本及進(jìn)一步銷售或制造的相關(guān)成本 ? Use differential analysis to add or drop parts of an operation. 利用不同的分析方法決定增加或減少產(chǎn)品線 ? Identify the factors of inventory management decisions. 辨認(rèn)庫存管理決策的因素 Managerial Decision Making Chapter 8 管理決策的制定 第 8章 ? After studying chapter 8, you should be able to:學(xué)習(xí)第 8章后，你應(yīng)該能夠： ? distinguish between the traditional view of quality and the qualitybased view. 區(qū)分傳統(tǒng)觀念的質(zhì)量與以質(zhì)量為導(dǎo)向 ? Define quality according to the customer. 明確顧客心目中的質(zhì)量 ? Compare the cost of quality pared to the cost of failing to control quality. 質(zhì)量比較成本與質(zhì)量失控成本的比較 ? Explain why tradeoffs in quality control and failure costs are made. 解釋為什么交替使用質(zhì)量控制和失敗成本的產(chǎn)生 Managerial Decision Making Chapter 8 (cont.) 管理決策的制定 第 8章（續(xù)） ? Describe the tools used to identify quality control problems. 描述區(qū)分質(zhì)量控制問題所使用的工具 ? Explain why justintime requires total quality management. 解釋為什么 justintime 要求全面質(zhì)量管理 ? Explain why time is important in a petitive environment. 解釋為什么時(shí)間在競(jìng)爭環(huán)境中重要 Managerial Decision Making Chapter 9 管理決策的制定 第 9章 ? After studying chapter 9, you should be able to:學(xué)習(xí)第 9章后，你應(yīng)該能夠： ? Summarize the strategic benefits of capital investments. 總結(jié)資本投資的戰(zhàn)略利益 ? Explain why audits are an important step in the capital investment process. 解釋為什么審計(jì)在資本投資過程中是重要的一步 ? Identify the behavioral issues involved in capital budgeting. 識(shí)別資本預(yù)算中習(xí)慣的方法 ? Describe the steps of the present value method for making longterm decisions. 描述長期決策使用凈現(xiàn)值方法的步驟 Managerial Decision Making Chapter 9 (cont.) 管理決策的制定 第 9章（續(xù)） ?Apply the internal rate of return method of assessing investment alternatives. 評(píng)估投資方案應(yīng)用內(nèi)部回報(bào)率的方法 ?Explain why cash flow analysis is sometimes not enough to jus