Management Accounting

Author: Du Xuesen
Publisher:
Publish Date: 2004-06-01
Features: This book is designed to cultivate students' practical application skills. Building on a moderate and sufficient foundation of basic theory, it emphasizes enhancing students' ability and proficiency in applying theoretical knowledge, basic tools, and fundamental methods to solve real-world problems, aligning well with the practical requirements of management accounting and the teaching standards of higher vocational education. The book primarily covers topics such as the functions and content framework of management accounting, cost behavior analysis, variable costing, cost-volume-profit analysis, forecasting, short-term operational decision-making, long-term investment decision-making, comprehensive budgeting, cost control, and responsibility accounting. With a balanced focus on both theory and practice, the book incorporates case studies and their application, reflecting the principles, methods, and developmental trends of management accounting in the "Management Accounting Window" to broaden students' critical thinking and hands-on skills. This book can serve as a textbook for finance and management majors in higher vocational colleges and adult universities, as well as a reference for management personnel in enterprises and institutions.