Management Accounting

Author: Zhang Yizhen
Publisher:
Publish Date: 2006-12-01
Features: This textbook is one of the series of higher education textbooks in the 21st century, written to meet and adapt to the teaching requirements of independent colleges in response to the needs of China's higher education development. The textbook was compiled by several teachers from several universities who have been engaged in teaching management accounting for many years, based on their rich teaching experience and the requirements for management accounting teaching in the new situation. It systematically elaborates on topics such as cost behavior analysis, variable costing, cost-volume-profit analysis, long-term and short-term operational decision-making, comprehensive budgeting, inventory control, and cost control in management accounting. The textbook reflects theoretical rigor, systematic structure, practical application, and openness in its format, integrating cases and exercises throughout. In terms of style, it emphasizes simplicity, vividness, technicality, and practicality, making it more suitable for the teaching characteristics of independent colleges. This textbook can serve as a teaching material for accounting majors and finance-related majors in higher education institutions, as well as a reference book for in-service training and business management personnel.