Management Accounting Principles and Case Studies

Author: Yang Wen'an
Publisher:
Publish Date: 2002-12-01
Features: This book first contrasts and compares the differences between management accounting and financial accounting. Chapters 2 to 5 then explore product cost measurement. Chapter 6 studies production cost variance analysis to improve operational performance. Chapters 7 and 8 examine short-term and long-term investment decision analysis, respectively. Chapter 9 focuses on responsibility accounting for evaluating departmental performance. Chapters 10 to 12 delve into management control and systems, emphasizing budgeting and performance management. Finally, the book summarizes the content of each chapter and discusses the design of management accounting systems.