Management Accounting

Author: Chen Hongji
Publisher:
Publish Date: 1997-08-01
Features: This book is a carefully compiled collection of lecture notes by the author based on many years of teaching the course "Management Accounting" in adult colleges. Although it still falls short of perfection, significant efforts have been made. During the writing process, the author strives to make the content accessible, easy to understand, deeply insightful, closely linked to practical applications, and convenient for self-study and real-world use. At the end of each chapter, review questions, calculation and analysis problems, and a Chinese-English glossary of terms are provided. Accounting is an internationally recognized and widely used business language, while management accounting is a new field that has branched out from traditional accounting systems. Although originating in the West, China introduced it during the reform and opening-up period, adapting it to its own context and achieving remarkable results in strengthening internal operations and realizing optimal economic benefits. This highly practical discipline has been designated as a core course for the "Foreign-related Accounting" and "Accounting Computerization" programs at our institution.