Management Accounting Tutorial

Author: Chen Yuqing
Publisher:
Publish Date: 2005-04-01
Features: The basic idea of writing this book is that, as a textbook, it should enable students to grasp the fundamental concepts, theories, and methods of management accounting as much as possible through studying this book. Therefore, the book controls the basic content of management accounting within a certain scope, namely the foundational management accounting typically referred to. At the same time, to broaden students' horizons, it briefly introduces some new areas related to the development of management accounting, such as strategic management accounting and activity-based costing. The book consists of six parts and seventeen chapters, detailing the fundamental concepts, theories, and methods of management accounting through topics such as cost-volume-profit analysis principles, forecasting and decision-making, planning and control, and responsibility accounting systems. To broaden students' horizons, it also briefly introduces some new areas related to the development of management accounting, such as strategic management accounting and activity-based costing. Case analyses are provided after Chapters 2 to 4 to help readers further understand theoretical concepts and improve their ability to apply methods.