Management Accounting

Author: Yu Xuying
Publisher:
Publish Date: 2004-09-01
Features: This book is the revised edition of "Management Accounting" edited by Yu Xuying. It is a national key textbook for the "Nineteen-Ninety-Five" period, published by China Renmin University Press in August 1999 (1st edition); it was also titled "Textbook for the 21st Century Curriculum" in June 2001. This revision aims to fully reflect the demands of the contemporary world economy and rapid scientific and technological development, while also striving to better meet the teaching needs of different levels in relevant disciplines at universities. With the continuous development of the global economy towards greater breadth and depth, and the constant innovation in science and technology (especially information technology), enterprises are facing increasing pressure from international competition in their management and operations. Therefore, enterprises must persistently carry out technological innovation, organizational innovation, management innovation, and corresponding innovations in ideological concepts to effectively form and develop their unique competitive advantages, ensuring they remain invincible in the turbulent waves of the global economic tide. As a comprehensive discipline integrating accounting with modern management, the content and characteristics of management accounting will inevitably change and evolve along with the transformation and development of enterprise management. Thus, the adaptation of enterprise management to the trends of the global economy through technological, organizational, management, and ideological innovations will also be reflected in management accounting, leading to a series of innovations in its concepts, content, and methods, thereby elevating it to a new level in both breadth and depth. For this reason, the revised edition of this book is published in two volumes. The first volume is intended as a textbook for undergraduate students in relevant disciplines at higher financial and economic institutions, focusing on the fundamental and stable content in the field of management accounting. The second volume is designed as a teaching material for postgraduate students at different levels in relevant disciplines at universities, primarily discussing the series of advancements and innovations achieved in the field of management accounting under the new historical conditions, thereby better reflecting the important pioneering achievements of the discipline and demonstrating a strong research and forward-looking nature. This revised edition of the book can also serve as a training textbook for practicing managers and accounting personnel in the industry, as well as an important reference for self-study and professional development.