管理会计实践与案例 (ManagementAccountingPracticesandCases)

如何适应新常态下财务管理转型升级，如何适应经营管理者管理需求，如何实现由传统的核算型、管控型向价值型、决策型转变，是企业财务会计人员面临的重要课题。而管理会计工具的应用，能够提升企业决策水平和价值创造能力，从这种意义讲，管理会计工具是企业应对新常态下财务管理转型升级的重要工具和桥梁纽带。本书正是基于这一点，注重管理会计理论和实务的结合，精心选取企业投融资、经营、风险、监督管理和法务会计等五个方面实践和案例，既有分析和解决问题的应用，也是相关管理案例；既有前沿探索和思考，也有工作中的体会和相关管理经验。希望通过本书的推荐，给广大财务会计人员联合运用管理会计工具带来借鉴，从而进一步提升企业财务管理水平。(HowtoadapttothefinancialmanagementtransformationandupgradingundertheNewNormal,howtoadapttothemanagementneedsofmanagers,andhowtorealizethetransformationfromthetraditionalaccountingandmanagementandcontrolmodetothevalueanddecision-makingmodearekeyproblemsfacingthecorporatefinancialaccountants.Fortunately,theapplicationofmanagementaccountingtoolscanimprovethecorporatedecision-makinglevelandvaluecreationcapacity.Inthatsense,themanagementaccountingtoolservesasasignificanttoolandbridgeforenterprisetodealwiththefinancialmanagementtransformationandupgradingundertheNewNormal.Basedonthis,thisbookfocusesonthecombinationofmanagementaccountingandpractices.Extensivepracticesandcasesareselectedfromfiveaspectslikecorporateinvestmentandfinancing,operation,risk,supervisionandmanagement,andforensicaccounting,whichnotonlyincludetheapplicationofanalysisandproblemssolution,butalsoincluderelevantmanagementcases,includingnotonlyadvancedexplorationandthinking,butalsotheworkfeelingandrelevantmanagementexperience.Wehopethattherecommendationinthebookwillbeusedasreferenceforcombinedapplicationofmanagementaccountingtoolsbythefinancialaccountants,andfurtherimprovingtheirfinancialmanagementlevel.)