Paperback.Pub Date:2024-01 Pages:312 Language:Chinese Publisher:Economic Science Press Management Accounting is mainly aimed at undergraduate accounting majors in colleges and universities. focusing on the study and discussion of management accounting tools and methods. including variable costing. cost-volume-profit analysis. budget management. target costing. standard costing and activity-based costing. Considering the arrangement of undergraduate management accounting courses and possible t.

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Bibliographic Details

Title: Management Accounting(Chinese Edition)
Language: English
ISBN 10: 7521855183
ISBN 13: 9787521855180
Binding: paperback
Condition: New

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Synopsis

《管理会计》主要面向高等院校会计业本科生，着重研究和探讨管理会计工具方法，括变动成本法、本量利分析、预算管理、目标成本、标准成本及作业成本等内容。考虑本科生管理会计课程学时安排及可能授课内容，将本教材定位于基础管理会计层面，设计基础理论、预测、决策和规划控制四大模块，括总论、成本性态与变动成本法、本量利分析、预测、短期经营决策、长期投资决策、预算管理、责任会计与成本控制九章内容。本教材在编写过程中，以财政颁发的《管理会计应用指引》为依据，以管理会计工具方法为核心，持三个色：一，练传统内容，补充新兴领域理论方法，使其与时俱进；二，引入我国管理实践案例，将理论与实践有机结合；三，增加学目标、思考题及中英文关键术语，方便本科生学使用。

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