Practical Management Accounting

Author: Zhong Yan, Editor-in-Chief
Publisher:
Publish Date: 2005-03-01
Features: This book is one of the financial accounting textbooks organized and compiled by Peking University Press, based on the training objectives for vocational and technical college talents set by the Ministry of Education. It follows the main line of basic theories and practical applications of management accounting, conducting research and analysis on several aspects such as the fundamental principles and methods of management accounting, its application in management practice, and the latest developments in management accounting. The main content includes: General Introduction, Cost Behavior Analysis, Variable Costing, Cost-Volume-Profit Analysis, Business Forecasting Analysis, Business Decision Analysis, Comprehensive Budgeting, Cost Control Analysis, Responsibility Accounting, Activity-Based Costing and Quality Cost, and Cost Accounting for Just-in-Time Production Systems. To highlight the characteristics of current vocational and technical education, the book provides a concise introduction to the theory and enriches readers' understanding of the theory through abundant example analyses. The book is also accompanied by a synchronized exercise set to guide readers in practical operations, demonstrating an organic integration of theoretical rigor, practicality, and advanced concepts. The book features an innovative structure, rich content, concise language, and a strong emphasis on practicality, aiming to foster innovation. It can serve as a textbook for accounting majors in higher vocational colleges and also be referenced by corporate accounting practitioners.