Management Accounting

Author: Sun Maozhu
Publisher:
Publish Date: 2000-08-01
Features: This book is one of the accounting series textbooks for Renmin University of China, specifically written for undergraduate university students. It can also serve as a textbook and self-study reference for advanced financial accountants and economic management personnel for on-the-job training. Management accounting is an important branch of modern enterprise accounting, emerging in response to economic development and management requirements. It integrates accounting with management, using basic methods such as forecasting, decision-making, budgeting, control, evaluation, and assessment, aiming to reflect a market demand-oriented management process and enhance economic efficiency. This book primarily elaborates on the fundamental theories and methods of management accounting. In the book, it strives to combine theory with practice, uphold inheritance and development, and draw on the strengths of both Chinese and foreign schools to serve our purposes. Therefore, the book not only systematically explains the traditional content of management accounting but also introduces new fields and content in the field of management accounting.