Management Accounting (4th Edition)

Author: (Canada) Atkinson, A.A. et al.
Publisher:
Publish Date: 2006-04-01
Features: With the deepening of China's reform and opening-up and the rapid development of the market economy, the role of management accounting in corporate economics has become increasingly prominent. Many theories and methods in management accounting, such as cost-volume-profit analysis, activity-based costing, capital budgeting, financial control, and performance evaluation, play an indispensable role in business management. Since the 21st century, enterprises have faced new economic and management environments, which has prompted the innovation and development of management accounting. Therefore, understanding the changes in modern management accounting theory and practice in developed market economies is of great significance for advancing the development of accounting theory and practice in China. This is an invaluable professional reference book. Compared to the third edition, there have been certain changes in structure and content, highlighting the importance of accounting information in corporate operations, process decisions, pricing, and product planning, as well as the relationship between management accounting and corporate control systems. Notably, the Balanced Scorecard and financial control are each presented as separate chapters with more detailed content. Additionally, each chapter includes corresponding cases and numerous exercises, providing great convenience for readers to study more effectively.