Management Accounting (For Undergraduates (Second Edition): Second Edition (For Undergraduates))

Author: Yu Xuyin
Publisher:
Publish Date: 2001-06-01
Features: The guiding principle for compiling this book is: grounded in reality, looking ahead to the future; rooted in China, embracing the world; equally valuing the practical applicability of the discussed business content and the forward-looking nature of theoretical exploration. It can serve as a textbook for students of relevant majors in higher financial and economic institutions and management colleges to study "Management Accounting," as well as a reference book for a broad range of economic and management personnel for self-study or advanced study of "Management Accounting." We have summarized the content of this book into three parts, totaling thirty chapters, and have written three appendices. Among them: Part "General Theory" consists of chapters 1 to 6, focusing on elaborating on the basic theories and scientific methodology of management accounting. It serves as the prelude to the entire book, providing theoretical guidance for subsequent chapters. The second part "Fundamental Management Accounting" includes three major sections: Section "From Cost Accounting to Management Accounting" consists of chapters 7 to 10; Section "Decision Accounting" consists of chapters 11 to 16; Section "Execution Accounting" consists of chapters 17 to 19. This part provides a comprehensive and systematic discussion of the mature and largely standardized content of "Fundamental Management Accounting." The third part "New Developments and Emerging Fields in Management Accounting of the Late 20th Century" also includes three major sections: Section "New Fields Formed by Adaptation to Contemporary Techno-Economic Conditions" consists of chapters 20 to 25; Section "New Fields Formed by the Interdisciplinary Integration and Penetration of Disciplines" consists of chapters 26 to 28; Section "New Fields Formed Based on the Increasing Global Economic Integration and Intensifying International Economic Competition" consists of chapters 29 and 30. The content of this part mostly pertains to developing and yet unstandardized new phenomena, hence the discussion in this part has greater exploratory and pioneering characteristics. Since the formation and development of any new phenomenon cannot be achieved overnight but require a gradual process of improvement and refinement.