Management Accounting

Author: Yang Yiqun
Publisher:
Publish Date: 2005-07-01
Features: This book is another significant work following the publication of "Financial Management" (1) by Science Press in August 2004, suitable for undergraduate, master's (including MBA) students. Its main content includes cost analysis, variable costing, cost-volume-profit analysis, operational decision-making, theories, methods, and practices of investment and financing decisions, comprehensive budgeting, standard cost system, inventory control, quality cost management and control, responsibility accounting, etc. The main development of this book still lies in the theories, methods, and practices of investment and financing decisions. In this regard, the vast majority of textbooks domestically and internationally basically follow the theories and methods of the world's most renowned financial expert Ross and investment expert Sharpe. Literature [1] first systematically improves and develops these theories and methods. Based on this, this book further perfects these theories and methods and adds many practical examples and cases closely related to reality. Additionally, most books related to this subject domestically and internationally still adopt very outdated "manual calculation" methods for many computer methods and statistical calculations. All calculation methods and statistical calculations in this book detail how to perform very efficient calculations using the Excel system.