Management Accounting

Author: Chen Hongji
Publisher:
Publish Date: 1997-12-01
Features: This book is a carefully compiled collection of lecture notes by the author based on many years of teaching the course "Management Accounting" in adult colleges. Although it still falls short of perfection, significant efforts have been made. During the writing process, the author strives to make the content easy to understand, approachable, closely linked to practical applications, and convenient for self-study and real-world use. At the end of each chapter, review questions, calculation and analysis problems, and a glossary of Chinese-English terms are provided. Accounting is an internationally recognized and widely used business language, while management accounting is a new field that has branched out from traditional accounting systems. Although originating in the West, China has introduced it in the context of reform and opening-up, adapting it to local conditions ("yong zhong xiang yong") to serve the strengthening of internal operations and the achievement of optimal economic benefits. This highly practical discipline has been established as a core course for the "Foreign-related Accounting" and "Accounting Computerization" programs at our institution.