Author: Wang Hui
Publisher:
Publication Date: 2003-01-01
Features: This book is the dedicated textbook for the International Accounting and Finance Recognition Certificate Training Program. In 1995, the program was launched in Shanghai by the Hong Kong KPMG, the Association of Chartered Certified Accountants (ACCA), and the Shanghai Television University, recommended by Ms. Xie Lijuan, then Vice Mayor of Shanghai. After KPMG and KPMG China merged in 1997, they continued to strongly support the program. In 1998, they collaborated with the ACCA and the Central Radio & Television University to expand the training nationwide. The program consists of four courses: Financial Statement Interpretation, Financial Management, Management Accounting, and Business Analysis. The original Chinese edition of the textbook was based on the English version of the ACCA Accounting and Finance Recognition Certificate and was co-translated by the ACCA and KPMG China, published by Shanghai Education Press. Since its publication, the book has been widely welcomed and used, and was listed as a teaching material for the Shanghai Critical Talent Training Project in the 1990s. This new revised 2003 edition of the International Accounting and Finance series textbooks is redeveloped based on the original Chinese textbook, incorporating new international management concepts and methods, and introducing international accounting standards. The 2003 revised edition of "Management Accounting" features the following:
- Easily understandable language
- Clear explanation of concepts
- Well-organized chapters
- Reflection of cutting-edge discipline content
Upon completing this course, you will be able to:
- Gain a comprehensive understanding of the nature, content, and importance of management accounting;
- Clearly understand the process of product cost calculation and master various cost calculation methods;
- Utilize break-even analysis and cost-volume-profit analysis for decision-making, while fully examining uncertainty and risk in the decision-making process;
- Actively participate in the enterprise’s budgeting process and learn to prepare budgets using various methods;
- Apply financial and non-financial indicators to measure corporate performance, explore new performance measurement methods, and consider the characteristics of divisional performance evaluation;
- Use cost information and other relevant data to reasonably set internal transfer prices, with a focus on the tax objectives of international transfer prices.