Management Accounting

Author: Guo Xiaomei, Editor-in-Chief
Publisher:
Publish Date: 2005-06-01
Features: This book is one of the "Xiamen University Youth Accounting Series Textbooks." While maintaining the characteristics of Xiamen University's accounting textbooks, it is grounded in the realities of China, emphasizing the integration of theory and practice, tradition and modernity. In terms of content, it focuses on the well-established foundational knowledge of the discipline, incorporating the concept of operations throughout various chapters. It combines traditional management accounting with strategic management accounting, traditional cost accounting with strategic cost accounting, decision-making methods in traditional business environments with those in advanced manufacturing environments, and traditional financial performance evaluation with strategic performance evaluation. This approach achieves a harmonious balance between solidifying foundational knowledge and broadening academic perspectives. In terms of examples, it uses case studies rooted in China's real-world environment to guide and introduce the content of each chapter, enabling readers to understand the practical application context of theories, better grasp relevant theoretical knowledge, and cultivate the ability to translate theory into solving real-world problems.