Graduate Series Textbooks -- Modern Cost Management Accounting Research

Author: Lin Wanxiang
Publisher:
Publish Date: 2005-09-05
Features: At the end of the 20th century, cost accounting and management accounting showed a trend of mutual penetration and integration. Against this background, strengthening the research on the theory of cost management accounting undoubtedly holds significant importance for the construction and development of the accounting discipline. In the 1980s, Charles T. Horngren of the United States wrote "Advanced Cost Management Accounting," aiming to integrate cost accounting and management accounting to build a brand-new cost management accounting system. In his view, "Today, since cost accounting serves multiple purposes, it is generally difficult to distinguish it from management accounting. What is particularly important is that cost accounting currently involves and provides information needed for various decisions, ranging from the management of frequently recurring operations to the formulation of non-routine strategic decisions and the establishment of important organizational policies." This book expands cost management accounting from micro to macro, from tactical to strategic, and from general to specific, constructing a modern cost management accounting structure system based on micro cost management accounting, including macro cost management accounting, strategic cost management accounting, and emerging fields formed in the development of cost management accounting. Due to the vastness and rapid development of this research field, much of the content remains in the exploratory stage, and some of the theories and methods involved are not yet mature. This book primarily serves as a research framework and guide for graduate students, providing a research platform and expanding a broader research space for their studies. The content on modern cost management accounting research methods is simplified because specialized courses on accounting research methods are offered in graduate programs to avoid repetition. This is explained for clarity. This book is mainly intended as a teaching and research text for accounting students and teachers in higher financial and economic institutions and management colleges to study and research modern cost management accounting. It can also serve as a reference book for a wide range of economic and management cadres to study and research modern cost management accounting.