Management Accounting

Author: Qiu Yulan, Dou Wei
Publisher:
Publish Date: 2006-11-01
Features: Management accounting is a subsystem of enterprise management information systems and an important component of decision support systems. It integrates modern management and analysis to strengthen internal management and improve the economic benefits of enterprises. Using flexible and diverse methods, it organizes, calculates, compares, and analyzes data provided by financial accounting and other relevant information to supply management information to corporate leaders and managers. In the late 1970s and early 1980s, China began to learn from and introduce management accounting knowledge from developed countries. In China, years of practice have proven that management accounting has played a significant role in strengthening internal enterprise management and achieving profit maximization. In accounting programs at Chinese universities, management accounting has long been listed as a core course. To adapt to the development of management accounting theory and practice and meet the needs of teaching in management accounting courses, we organized the writing of this textbook. Based on China's national conditions and practical realities, this book draws on, inherits, and develops the latest achievements in the practice and theoretical research of management accounting. Building on a systematic exposition of the basic principles and technical methods of management accounting, it combines theory with practice, aiming to organically integrate decision-making management accounting, operational management accounting, and new areas of development in modern management accounting.