Value-Based Management Accounting -- Case Studies

Author: Pan Fei; Tong Weihua; Wen Donghua; Cheng Ming
Publisher:
Publish Date: 2005-12-01
Features: This book is based on the relatively mature management accounting theories and practices from abroad, with the background of the management operations of Chinese enterprises in the past decade. It employs various types of case analysis methods to provide a detailed analysis of Chinese enterprises' cost-volume-profit analysis, budget management, activity-based costing and management, balanced scorecard, and the cost accounting and decision-making for each activity. This book, grounded in the mature management accounting theories and practices from abroad and set against the backdrop of Chinese enterprises' management operations in the past decade, utilizes diverse case analysis methods to offer a relatively detailed examination of Chinese enterprises' cost-volume-profit analysis, budget management, activity-based costing and management, balanced scorecard, and the cost accounting and decision-making for each activity. It provides valuable references for Chinese enterprises to implement management accounting and accumulates experience for the research of management accounting in China to transition from traditional normative studies to empirical research. This book is suitable for postgraduate students in accounting, MBA and EMBA students, and can also serve as teaching reference materials for advanced training courses in accounting and MPACC (Professional Accounting Master) students.