The first chapter is the formation and development of management accounting.

Section 1 Accounting is an information system

Section 2 Formation and Development of Basic Management Accounting

Section 3 New fields formed by the new development of management accounting in the later part of this century

The second chapter is the methodology and specific methods of management accounting research.

Section 1 Scientific Methods of Management Accounting Research

The second part is the concrete method of combining scientific methodology with the characteristics of management accounting.

Chapter III Management Accounting and Related Subjects

Section 1 Economics

The second quarter forecast. decision-making

Section III Company Finance

The fourth quarter mathematics

Section 5 Behavioral Science

Chapter IV Characteristics of Management Accounting

Section 1 Attributes of Management Accounting Work

Section 2 Subject Attribute of Management Accounting

The fifth chapter is the technical view and social and cultural view of management accounting.

Section 1 The study of management accounting should not be limited to its technical level, but must combine social and cultural perspectives.

Section 2 Cultural factors have a long-term impact beyond time and space

The sixth chapter looks forward to the new development of management accounting in 2 1 century-the formation of knowledge economy, which will have a great impact on the management accounting system.

Section 1 Transformation from Industrial Economy to Knowledge Economy

The formation and development of knowledge economy will have a great impact on the management accounting system.

Part II Basic Management Accounting

First, from cost accounting to management accounting

Chapter VII Principles of Product Cost Calculation

The first section product manufacturing cost

Section 2 Accounting of Product Manufacturing Cost

Chapter VIII Cost Control and Standard Cost System

Section 1 Overview of Standard Cost System

Section 2 Types of Standard Costs

Section III Formulation of Standard Cost

The fourth quarter standard cost variance analysis

Section 5 Accounting Treatment Methods of Standard Cost System

Chapter IX Cost Behavior Analysis and Variable Cost Calculation

Section 1 Cost Classification

Section 2 Cost Behavior Analysis

Section 3 Variable Cost Decomposition

Section IV Significance and Problems of Cost Behavior Analysis

Section 5 Calculation of Variable Costs

Chapter 10 Analysis of Cost, Volume and Profit

Section 1 Analysis of Breakeven Point

Analysis of the influence of the change of related factors on the critical point of profit and loss and the realization of profit target

Sensitivity analysis of the relationship between cost-quantity-profit in the third quarter

Section IV Application of Cost-volume-profit Analysis in Business Decision-making

Section V Expansion of Cost-Volume-Profit Analysis

Two. Decision calculation

The second chapter is the basic principle of XI business forecast.

The first section the basic principle of prediction

Section 2 Basic Methods of Business Forecasting

Chapter XII Overview of Business Decision-making

The first part focuses on management and decision making.

Section II Significance and Classification of Business Decisions

Section III Procedures and General Principles of Business Decision-making

Chapter 13 Different purposes and different costs

Section 1 Differential Cost and Marginal Cost

Opportunity cost and negative cost in the second quarter

Section 3 Debt service cost, replacement cost and cash cost

Section 4 Avoidable Costs and Inevitable Costs

Section 5 Deferred charges and non-deferred charges

Section 6 Related Expenses and Non-related Expenses

Chapter XIV Analysis of Enterprise Pricing Decision-making

Section 1 Product Market Structure and Basic Principles of Product Pricing

Section II Specific Pricing Methods of Enterprises

Chapter 15 Analysis and Evaluation of Short-term Business Decision-making Scheme

The first section is the analysis and evaluation of short-term business decisions based on related costs.

Application of linear programming in rational utilization of enterprise resources

Section 3 Analysis and Evaluation of New Product Development Decision Scheme

The fourth quarter analysis and evaluation of uncertain management decision scheme

Chapter XVI Analysis and Evaluation of Long-term Investment Decision Scheme

Section 1 Cash flow and time value of money are the basis for analyzing and evaluating long-term investment decision-making schemes.

Section 2 Main quantitative methods for economic evaluation of long-term investment schemes

Section III Comparison and Selection of Long-term Investment Schemes

Section IV Discussion on Several Special Problems in Economic Evaluation of Long-term Investment Scheme

Three. Implementation of accounting

Chapter XVII Comprehensive Budget

Section 1 Principles of Comprehensive Budgeting

Section 2 Several Forms of Budget Control

Chapter XVIII Responsibility Accounting

Section 1 Organizational Structure and Responsibility Accounting

Section 2 Responsibility Accounting of Different Types of Responsibility Centers and Its Main Features

Section III Internal Transfer Price

Chapter 19 Enterprise Performance Evaluation System and Incentive Mechanism

Section 1 Analysis and Evaluation of Enterprise Financial Performance

Section 2 Analysis and Evaluation of Non-financial Performance of Enterprises

Section III Incentive Mechanism

The third part is a new field formed by the new development of management accounting at the end of last century.

I. New fields formed to adapt to the new development of contemporary new technical and economic conditions

Chapter 20 Activity-Based Costing and Activity-Based Management

Section 1 Background of Activity-Based Costing

Section 2 Basic Principles of Activity-Based Costing

Section III Basic Characteristics of Job Management and Its Great Pioneering in Management

Chapter 21 Quality Cost Accounting

Section 1 Quality and Quality Cost

Section 2 Measurement of Quality Cost

Section III Reporting Quality Cost Information

The fourth quarter to control the quality cost

Chapter 22 Characteristics of Benefit Evaluation of Investment Decision Scheme for Advanced Technology and Equipment

Section 1 Basic Performance of Diversified Investment Benefits of Advanced Technology and Equipment

Section II Sample Solutions

Chapter 23 Human Resource Accounting

The first section calls for human resource accounting in the era of knowledge economy

Section 2 Basic Problems of Human Resource Accounting

Section III Human Resource Cost Accounting Model

Section IV Value Accounting Model of Human Resources

Section V Significance of Human Resource Accounting Research

Chapter XXIV Capital Cost Accounting

The first part is the cornerstone of the theoretical concept of capital cost accounting.

Section 2 Measurement of Capital Cost

Section III Theoretical Concepts of Capital Cost Accounting

The fourth part is the great significance of the theoretical conception of capital cost accounting.

Chapter 25 Accounting Information System

Section 1 Development Stages and Basic Features of Computer Management System

Section 2 Organization and Design of AIS Data

Section III Structure and Development Mode of Accounting Software

Section IV Development Status of Accounting Information System in China

Two. A new field formed on the basis of interdisciplinary infiltration.

Chapter 26 Behavioral Accounting-focuses on the introduction and application of behavioral science in management accounting.

Section 1 Enterprise Management and Behavioral Science

The second section is the behavior view of organization theory, incentive theory and decision-making model

The third part looks at the behavior of modern management accounting as a whole.

The fourth part is the concrete application of behavioral science in budget, cost control and management accounting professional ethics formulation.

Chapter 27 Accounting of Information Resources

Section 1 Overview

Section 2 Cost and Value of Information

Section 3 Application of Information Resource Accounting

Chapter 28 Principal-agent Accounting

The first section of the agent said

Section 2 Basic theoretical framework of principal-agent accounting

Section 3 Application of Principal-agent Accounting

Three. Based on the integration of the world economy and the increasingly fierce international economic competition.

Chapter 29 Introduction to Strategic Management and Strategic Management Accounting

Section 1 Strategic Management

Section 2 Strategic Management Accounting

Chapter 30 Introduction to International Management Accounting

The first part is an overview

Section 2 Accounting for International Investment Decisions

Section 3 Accounting of Transnational Working Capital

Section 4 Measurement and Control of Foreign Exchange Risks

Section V Main Features of Performance Evaluation of Multinational Enterprises

Appendix 1: modern management accounting doctoral training. Several theoretical problems in education

Appendix II Time Value Table of Money

Appendix III Main References