Newly Edited Management Accounting (Second Edition) - Key Recommended Textbook by the Ministry of Education

Author: Li Haibo
Publisher:
Publish Date: 2005-07-01
Features: After the 1930s, based on the needs of capital markets and modern enterprises, modern business accounting gradually formed into two branches: financial accounting and management accounting. The former primarily focuses on processing and transmitting information to the market, while the latter mainly serves internal economic decision-making within the enterprise. Financial accounting and management accounting are two subsystems of an economic information system and should not be separated. However, for the convenience of teaching and to meet teaching needs, the author separately wrote the textbooks New Financial Accounting and New Management Accounting. The New Management Accounting presented to the readers is a summary of the author's years of experience in accounting teaching and research achievements. In the exposition of basic principles, this book emphasizes the dispersion of difficulties and a step-by-step approach; when introducing basic knowledge, it pays attention to the presentation of concepts, striving for clarity, organization, and conciseness. This book can be used as a teaching text for students in ordinary universities, colleges, vocational schools, and adult education institutions, as well as a reference book for accounting personnel in enterprises and institutions.