Management accounting

Author: Huang Huiqin
Publisher:
Publish Date: 2005-03-01
Features: This book comprehensively and systematically introduces the basic theories and methods of modern enterprise management. It consists of 12 chapters, divided into four parts: Part I (Chapters 1–3) covers the fundamentals of management accounting, including general principles, cost behavior and variable costing, and cost-volume-profit analysis. Part II (Chapters 4–6) focuses on forecasting and decision-making accounting, covering forecasting analysis, short-term operational decision-making accounting, and long-term investment decision-making accounting. Part III (Chapters 7–9) deals with planning and control accounting, including comprehensive budgeting, responsibility accounting, and inventory management. Part IV (Chapters 10–12) introduces Western management accounting new developments, including strategic management accounting, activity-based costing, and balanced scorecards. The book is characterized by concise and accessible language, accompanied by multimedia teaching materials for ease of instruction. Additionally, to facilitate learning, learning objectives are set at the beginning of each chapter, and thought-provoking questions and exercises are provided at the end of each chapter for self-practice. As part of the "21st Century General Undergraduate Economics and Management Series Planning Textbooks," this book is designed for university undergraduate students. It is also suitable for financial and accounting professionals, economics and finance college teachers, and other students majoring in economics and finance for reference and self-study.