Management accounting

Author: Gao Shufeng
Publisher:
Publish Date: 2006-10-01
Features: This book focuses on "Planning and Decision Accounting" and "Control and Performance Evaluation Accounting." Starting from the functions of management accounting in analyzing the past, controlling the present, and planning the future, the content of the book is divided into three parts: The first part is Management Accounting Fundamentals, including Introduction to Management Accounting, Cost Behavior Analysis, Variable Costing, and Cost-Volume-Profit Analysis; the second part is Planning and Decision Accounting, including Forecasting Analysis, Short-Term Operational Decisions, and Long-Term Investment Decisions; the third part is Control and Performance Evaluation Accounting, including Comprehensive Budgeting, Cost Control, and Responsibility Accounting. These three parts are interconnected, forming a complete management accounting system. This book can serve as a textbook for higher vocational and college accounting and economic management-related majors, as well as a training manual for practicing accountants and economic management personnel in enterprises.