Management Accounting

Author: Yu Xuyin, Editor-in-Chief
Publisher:
Publish Date: 2004-08-01
Features: The guiding principle for compiling this textbook is: grounded in the present, looking toward the future; rooted in China, embracing the world. It draws on the strengths of others and applies them to our own needs; it vigorously absorbs the latest advancements and achievements in relevant fields domestically and internationally, striving to achieve a balance between inheritance and innovation, practical applicability and theoretical foresight (long-term effectiveness). Accordingly, the basic framework of this textbook includes Part I: General Theory (4 chapters), Part II: Cost Behavior and Cost-Volume-Profit Analysis (4 chapters), Part III: Decision and Planning Accounting (5 chapters), Part IV: Execution Accounting (4 chapters), and Part V: Several New Areas of Modern Management Accounting (4 chapters). In the writing process, we attempted to make breakthroughs in both breadth and depth compared to existing general textbooks, making them better suited to the needs of the new developments at the turn of the century. This book can serve as a textbook for students in higher financial and economic institutions, management colleges, and related disciplines to study "Management Accounting," as well as a reference book for a broad range of economic and management personnel for self-study or further study in "Management Accounting."