Management Accounting Frontier

Author: Liu Yunguo
Publisher:
Publish Date: 2003-12-01
Features: Modern management accounting is a new interdisciplinary field that integrates modern management and modern accounting. It primarily serves internal managers of various organizations. The development and evolution of management accounting are always closely linked with those of modern management and modern accounting. For this reason, to understand modern management accounting, we must first grasp modern management and the accounting information system of modern enterprises (or organizations). It is essential to clarify why it is about management, who the managers are, what an accounting information system is, and the role of management accounting information in the modern management process, as well as the role of management accountants in modern management. This book, through vivid cases, easy-to-understand narratives, and in-depth yet accessible analysis, elaborates on the meaning and evolution of modern management, the differences and connections between management accounting and financial accounting, changes in modern enterprise organization and modern management accounting, and the accounting information system of modern enterprises. It systematically introduces the current frontiers of management accounting, including strategic management, behavioral management, target costing management, international management, decentralized management and internal control, activity-based costing management, economic value added, and comprehensive performance evaluation systems, covering their content, characteristics, functions, and applications. It provides readers with systematic knowledge in the frontiers of modern management accounting. The book is close to practice, emphasizes operability, and strives for in-depth yet accessible theoretical explanations, offering valuable guidance for practitioners in management accounting.