Management Accounting Tutorial

Author: Chen Yujing, Editor-in-Chief
Publisher:
Publish Date: 2004-10-11
Features: The basic idea behind 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 it. Therefore, the scope of management accounting content in this book is kept within certain limits, specifically the foundational management accounting typically referred to. At the same time, to broaden students' perspectives, 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, covering the basic concepts, theories, and methods of management accounting through topics like cost-volume-profit analysis, 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.