Cost and Management Accounting

Author: Zhao Shuhe
Publisher:
Publish Date: 2006-03-01
Features: This book is one of the core course textbooks for "Financial Management," focusing on cost calculation and accounting, cost control, budget preparation, performance evaluation, and other related content. It can serve as a textbook for undergraduate and graduate students in financial management, accounting, auditing, asset assessment, and business management disciplines. Additionally, it can be used as a reference for self-study exams or as training material for follow-up education for financial and accounting professionals at various levels. The book is divided into two main parts: Cost Accounting (Chapters 1–7) and Management Accounting (Chapters 8–16). The first part primarily focuses on traditional cost accounting in manufacturing, supplemented by cost accounting in other industries, with an emphasis on cost calculation and accounting. The second part, from the perspective of internal enterprise management, highlights cost control, budget preparation, performance evaluation, and also introduces methods such as forecasting analysis and short-term and long-term decision-making. The book's greatest feature is the integration of "Cost Accounting" and "Management Accounting," making it concise yet comprehensive. It can serve as a textbook for undergraduate and graduate students in financial management, accounting, auditing, asset assessment, and business management disciplines, as well as a reference for self-study exams or training material for follow-up education for financial and accounting professionals at various levels.