Cost Management Accounting

Author: Yu Xuyin
Publisher:
Publish Date: 2004-10-01
Features: The structure of this book is arranged based on a series of developments and innovations in contemporary cost management accounting. The book is divided into six parts, totaling twenty-seven chapters. The "Foundation" part consists of six chapters, the "Control" part has four chapters, the "Deepening for External Use" part has four chapters, and the "New Developments" part also has four chapters. The first three parts primarily discuss the fundamental content of cost management accounting, while the last three parts mainly focus on the series of advancements and innovations achieved in the field of cost management accounting under new historical conditions. This arrangement enables the book to better reflect the important pioneering achievements in the frontiers of the discipline. Another feature of this book is its emphasis on the importance of "case" teaching. By compiling typical "cases," the rich practical experience in relevant fields is systematically and logically organized, serving as a key component of the book. This helps readers broaden their horizons and develop their thinking, enabling them to adapt to changes in the relevant environment and conditions, and to enhance their ability to comprehensively and flexibly apply the principles and methods described in the book, thereby improving their insight and understanding. The above features make the book highly adaptable. It can be used as a textbook for undergraduate students in relevant finance and management disciplines at higher education institutions, as well as a valuable teaching reference for cultivating graduate students at different levels in university-related fields. Additionally, it can serve as a training textbook and an important reference for practicing professionals and financial members in the industry for further education and skill enhancement.