Management Accounting

Author: Yan Min
Publisher:
Publish Date: 2002-02-01
Features: Introduction With the establishment and improvement of China's socialist market economy system, enterprises have gained broader autonomy and become independent economic entities and interest subjects, operating and bearing risks independently. To seize opportunities, take the initiative, avoid risks, and achieve development in the challenging and competitive market, enterprises must pay attention to and effectively manage their internal operations. As an emerging discipline, management accounting arises to meet the needs of forecasting, decision-making, control, and performance evaluation in internal management. It integrates accounting with management to strengthen enterprise management and improve economic efficiency. It serves as both a means to achieve modern management and a core component of modern enterprise management. This book consists of 10 chapters, divided into three parts: Part 1 (Chapters 1-4) covers the basics of management accounting, including an introduction to the discipline, cost behavior analysis, cost-volume-profit analysis, and variable costing; Part 2 (Chapters 5-7) focuses on decision-making accounting, covering short-term operational decision-making accounting, long-term investment decision-making accounting, and comprehensive budgeting; Part 3 (Chapters 8-10) deals with control accounting, including standard cost systems, inventory control, and responsibility accounting.