Value-Based Management Accounting: Case Studies

Author: Pan Fei
Publisher:
Publish Date: 2005-12-01
Features: This book is based on the relatively mature management accounting theories and practices from abroad, and takes the management practices of Chinese enterprises in the past decade as the background. It employs various types of case analysis methods to provide a detailed analysis of cost-volume-profit analysis, budget management, activity-based costing and management, balanced scorecard, and the cost accounting and decision-making for each activity in Chinese enterprises. This book, based on the relatively mature management accounting theories and practices from abroad, and taking the management practices of Chinese enterprises in the past decade as the background, uses multiple types of case analysis methods to analyze in detail the cost-volume-profit analysis, budget management, activity-based costing and management, balanced scorecard, and the cost accounting and decision-making for each activity in Chinese enterprises. It provides valuable references for Chinese enterprises to implement management accounting and accumulates certain experience for the research of management accounting in China to transition from traditional standardized research to empirical research. This book is suitable for graduate students, MBA, and EMBA students in the field of accounting, and can also serve as teaching reference materials for students in advanced accounting courses and MPACC (Professional Accounting Master) programs. This book, based on the relatively mature management accounting theories and practices from abroad, and taking the management practices of Chinese enterprises in the past decade as the background, uses multiple types of case analysis methods to analyze in detail the cost-volume-profit analysis, budget management, activity-based costing and management, balanced scorecard, and the cost accounting and decision-making for each activity in Chinese enterprises. It provides valuable references for Chinese enterprises to implement management accounting and accumulates certain experience for the research of management accounting in China to transition from traditional standardized research to empirical research. This book is suitable for graduate students, MBA, and EMBA students in the field of accounting, and can also serve as teaching reference materials for students in advanced accounting courses and MPACC (Professional Accounting Master) programs.