Kwon Sang-ho: Management accounting

Management accounting is a means of planning management, making decisions about all kinds of business activities, and providing information that is necessary to evaluate the performance of management reasonably. They learn all kinds of techniques that they need through management accounting. The author wrote a March 2017 administrative account to help him understand and learn management accounting more easily. So, I have a second edition of the original document that has been misdiagnosed or needs to be corrected and supplemented for the purpose of writing the original. The second edition is modified. All supplements are negative. First, we wanted to be more faithful in explaining the basic concepts of each subject in the administrative accounting. Chapter one provided a detailed description of the concept and categories of accounting, and section five made it easier to understand the concept of comprehensive budgets. And by being true to the most basic concepts in each chapter, we made it easier for students to access management accounts. Second, we have distributed the coverage of alternative prices that were originally included in six short-term decision making so that we can understand the alternative price easily by doing something extra and supplementing the explanation for the alternative prices. Third, the decision of chapter 8 with uncertainty has been quelled by the conclusion that the information on incomplete information is beyond the level of management tax, but the second edition has inserted basics into the subject so that students can be selectively informed on the level and the level.

Korean title: 관리회계

Korean author: 권상호

Korean publisher: 세학사

ISBN-13: 9788966226740