Management Accounting

Author: Li Min
Publisher:
Publish Date: 2006-10-01
Features: Management accounting can fulfill functions such as forecasting, decision-making, planning, control, and performance evaluation during the process of enterprise management. It holds significant practical importance in improving the economic benefits of enterprises. This textbook begins with cost behavior analysis and provides detailed explanations on topics such as profit, cost, capital, sales, project investment, and inventory control, accompanied by diagrams and case analyses at key knowledge points. On this foundation, it offers a comprehensive evaluation of specific operational methods such as comprehensive budget management, risk control, accounting control, and performance evaluation. Each chapter includes review questions and practical exercises, and the book concludes with reference answers to the exercises, facilitating readers' understanding of the practical aspects of management accounting. It is suitable for use in university accounting and management programs, as well as for professional training and self-study.