Management Accounting (2nd Edition) [Capital University of Economics and Business Press]

Author: Yan Min
Publisher:
Publish Date: 2002-02-19
Features: With the establishment and improvement of China's socialist market economy system, enterprises have gained broader autonomy and have become independent economic entities and interest subjects that operate and bear risks independently. In the tide of risk and competition in the market, enterprises must seize opportunities, take the initiative, avoid risks, and pursue development by attaching importance to and improving internal management. As an emerging discipline, management accounting arises to meet the needs of forecasting, decision-making, control, and performance evaluation in internal management. It combines accounting with management to serve the strengthening of enterprise management and the improvement of economic efficiency. It is both a means to achieve modern management of enterprises and a main component of modern enterprise management. This book consists of 10 chapters, divided into three parts: Part 1 (Chapters 1-4) is the foundation of management accounting, including topics such as an introduction to the discipline, cost behavior analysis, cost-volume-profit analysis, and variable costing; Part 2 (Chapters 5-7) is decision-making accounting, covering short-term operational decision-making accounting, long-term investment decision-making accounting, and comprehensive budgeting; Part 3 (Chapters 8-10) is control accounting, including topics such as standard cost systems, inventory control, and responsibility accounting.