Management Accounting (Third Edition)

Author: Sun Maozhu, Wen Guangwei, Yang Wangui
Publisher:
Publish Date: 2004-02-03
Features: This book is one of the accounting series textbooks for Renmin University of China, specifically written for undergraduate university students. It can also serve as a textbook and self-study reference for advanced financial accountants and economic management personnel during on-the-job training. Management accounting is an important branch of modern enterprise accounting, emerging in response to economic development and management requirements. It integrates accounting with management, using basic methods such as forecasting, decision-making, budgeting, control, evaluation, and assessment, aiming to reflect a market demand-oriented management process and enhance economic efficiency. This book primarily elaborates on the fundamental theories and methods of management accounting. In the book, efforts are made to combine theory with practice and to unify inheritance with development, drawing on the strengths of both Chinese and foreign schools. As a result, the book systematically explains the content of traditional management accounting while also introducing new areas and content in the field of management accounting.