Management Accounting [Second Edition]

Author: Yu Xuyin
Publisher:
Publish Date: 2004-08-01
Features: The guiding principle for compiling this textbook is: grounded in the present, looking to the future; rooted in China, embracing the world; drawing on the strengths of others, using them for our own purposes; vigorously absorbing the latest advancements and achievements in relevant fields domestically and internationally, striving to achieve a balance between inheritance and innovation, practical applicability and theoretical foresight (long-term effectiveness). Accordingly, the basic framework of this textbook includes Part I General Theory (4 chapters), Part II Cost Behavior and Cost-Volume-Profit Analysis (4 chapters), Part III Decision and Planning Accounting (5 chapters), Part IV Execution Accounting (4 chapters), and Part V Several New Areas of Modern Management Accounting (4 chapters). In the writing process, we attempted to make new breakthroughs in both breadth and depth compared to existing general textbooks, making them better suited to the needs of the new developments at the turn of the century. This book can be used as a textbook for students in higher financial and economic institutions, management colleges, and related majors to study "Management Accounting," or as a reference book for a wide range of economic and management cadres for self-study or advanced study of "Management Accounting."