Management accounting

Author: Wu Da Jun
Publisher:
Publish Date: 2004-12-09
Features: This book is set against the backdrop of the socio-economic environment in which modern enterprises operate. It elucidates the role of enterprises as the main body, closely linking with the functions of modern enterprise accounting such as forecasting, decision-making, planning, control, assessment, and evaluation. It systematically introduces the fundamental theories, basic methods, and practical operational techniques of modern management accounting.
Target Audience: In addition to serving as a textbook for management accounting courses offered by universities and colleges, this book can also be used as a reference for self-study, review, and research in management accounting by working financial and accounting personnel, financial and economic management cadres, and others interested in management accounting. To facilitate teachers' lesson preparation and students' independent learning, we have also compiled a companion book, Management Accounting Exercises and Cases, for use by instructors and students.
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Chapter Directory:
Chapter 1 Overview of Management Accounting 1
Chapter 2 Cost Behavior Analysis 14
Chapter 3 Variable Costing 35
Chapter 4 Principles of Cost-Volume-Profit Analysis 58
Chapter 5 Forecasting Analysis 82
Chapter 6 Short-Term Operational Decision Making 114
Chapter 7 Long-Term Investment Decision (Part 1) 163
Chapter 8 Long-Term Investment Decision (Part 2) 196
Chapter 9 Comprehensive Budgeting 227
Chapter 10 Cost Control 264
Chapter 11 Inventory Control 289
Chapter 12 Responsibility Accounting 304
Chapter 13 Activity-Based Management 332
Chapter 14 Strategic Management Accounting 332
Appendix 1: Compound Interest Future Value Table 350
Appendix 2: Compound Interest Present Value Table 354
Appendix 3: Annuity Future Value Table 358
Appendix 4: Annuity Present Value Table 362