Cost and Management Accounting

Author: Li Shouming
Publisher:
Publish Date: 2002-09-01
Features: The Accounting and Financial Management Series Textbooks for Higher Education are two sets of up-to-date and highly valuable teaching materials:
1. Series-based release, reflecting integrated features. The Accounting Series consists of six volumes: "Principles of Accounting," "Intermediate Financial Accounting," "Advanced Financial Accounting," "Cost and Management Accounting," "Computerized Accounting," and "Auditing." The Financial Management Series consists of five volumes: "Principles of Financial Management," "Intermediate Financial Management," "Advanced Financial Management," "Financial Analysis," and "Asset Valuation."
2. Strong writing team, showcasing academic strength. Both series are edited by professors and associate professors of Accounting and Financial Management with extensive teaching and research experience, including three doctoral supervisors and four postdoctoral researchers.
3. Renowned academic experts as consultants, reflecting premium quality. The writing consultants include Professor Yan Dawu, Professor Guo Daoyang, and Professor Wu Shuipeng, all distinguished accounting scholars in China, demonstrating the high standard of the books.
4. Solid theoretical foundation, keeping pace with disciplinary advancements. Each book in the two series goes beyond accounting and financial practices, offering clear and concise theoretical explanations to facilitate reader understanding, with a focus on the "teach people to fish" philosophy.
5. Up-to-date accounting and auditing standards, as well as international practices, reflecting timeliness and practicality. Both series strive to incorporate the latest accounting and auditing standards, relevant laws, policies, and international practices, ensuring alignment with China's post-WTO accounting and financial environment.
6. Innovative writing format, showing humanistic care for readers. Each chapter in the books includes learning objectives, chapter summaries, key term definitions, discussion questions, and practice problems, supplemented by numerous case studies for teaching purposes. The textbooks adhere to international practices while integrating China's management realities, aiming to innovate while building on existing research achievements. The book is divided into five parts, totaling 16 chapters: Part I: Introduction (2 chapters); Part II: Cost Accounting (2 chapters); Part III: Decision Accounting (5 chapters); Part IV: Responsibility Accounting (3 chapters); Part V: The Development of Cost and Management Accounting (4 chapters).