Senior Management Accounting

Author: Hu Yuming
Publisher:
Publish Date: 2005-06-01
Features: Cost management accounting integrates modern management and accounting, providing management information to organizational managers in enterprises. It is a subsystem of the enterprise management information system and an important component of the decision support system. Since the early 20th century, cost management accounting has developed rapidly, achieving fruitful results both in theory and practice. This book elaborates on the new developments in cost management accounting since the 1980s, discusses the shift in themes for cost management accounting in the 21st century, constructs the basic framework of cost management accounting in the 21st century, and analyzes the fundamental principles of activity-based cost management and its significant breakthroughs in enterprise management, based on the changes in the current economic environment. It then explores quality cost management accounting, capital cost management accounting, human capital management accounting, corporate incentive mechanisms, and executive incentive compensation design, and finally presents the evolution and characteristics of cost management accounting systems in Chinese enterprises. This book can serve as both a textbook for postgraduate and undergraduate students in accounting and related fields at universities and a reference book for professionals in the business and accounting sectors.