Management Accounting Practice

Author: Zhang Mingduan
Publisher:
Publish Date: 2003-04-01
Features: The book is characterized by concise and clear theoretical explanations, accurate concepts, and a focus on teaching through exercises and case studies, making it highly readable and practical. It can serve as a textbook for accounting majors in higher vocational colleges and also as a reference for accounting practitioners in enterprises. This book is one of the financial accounting textbooks jointly organized by the China Higher Vocational and Technical Education Research Association and Higher Education Press, developed in line with the training objectives for higher vocational and technical talents set by the Ministry of Education. The book focuses on researching the basic theories and practices involved in (narrow management accounting). The main contents include: an overview of management accounting, cost behavior, variable costing, cost-volume-profit analysis, forecasting analysis, short-term operational decision-making, long-term investment decision-making, comprehensive budgeting, cost control analysis, and responsibility accounting.