Management Accounting

Author: Yu Shulen
Publisher:
Publish Date: 2004-08-01
Features: This textbook is part of the "15th Five-Year Plan" teaching materials project approved by the Ministry of Education, and is designed for MBA students and undergraduates in management and business administration. Based on the second edition of the Management Accounting series textbooks from the University of International Business and Economics (UIBE) MBA program, the textbook incorporates theories and methods of management accounting from developed Western countries, absorbs the latest international achievements in management accounting, and considers the needs of China's market economy and business management. It aims to integrate traditional management accounting with strategic management accounting to meet the diverse management needs of different enterprises. The textbook consists of 17 chapters and has the following features:
1. The content is logically rigorous, concepts are precise, and the organization is clear.
2. The content covers the fundamental principles of traditional management accounting while reflecting the latest developments in the field.
3. The content is appropriately structured in terms of depth and hierarchy, aligning with the training objectives of MBAs and undergraduate accounting education in business disciplines. It also offers flexibility, allowing instructors to select and adapt the material based on teaching hours.
4. Key professional terms and concepts are accompanied by English annotations, facilitating self-study or reference to English textbooks and resources.
5. To enhance learning efficiency and the application of management accounting theories and methods, each chapter includes illustrative examples, along with corresponding discussion questions and exercises. These are suitable not only for university students but also for business managers and other self-learners.