Management Accounting

Author: Che Jiali et al.
Publisher:
Publish Date: 2004-01-01
Features: To adapt to the requirements of economic development in the new century and the needs of teaching reform in our institution, we have been writing and publishing a series of accounting textbooks since 1999. Management Accounting is one of the accounting textbooks in this series. As an interdisciplinary and comprehensive subject, management accounting has been continuously developed and refined through decades of cultivation and widespread application in financial and accounting practices. However, in China's accounting system, compared to the significant reforms in financial accounting, management accounting has remained somewhat stagnant. With the advent of the information age and the rapid development of high technology, the application of technological innovation in industrial activities has led to changes in production organization and management, thereby posing new demands on accounting information. The traditional theories and methods of management accounting are no longer fully adaptable to the new environment and must break out of old frameworks to embrace new ideas and approaches. This book is a college-level textbook on management accounting, divided into several parts: Fundamentals of Management Accounting, Management Decision Systems, Control and Evaluation Systems, and New Developments in Management Accounting. It provides a detailed introduction to the basic theories and methods of modern management accounting. This book is suitable for accounting students at the college level as a reference for study.