为了更好地体现高等职业教育的特点,作为《管理会计教程》的配套教材部分,本书在广泛收集了大量颇具典型性、代表性的实用案例的基础上,结合会计专业的实际教学需要,突出体现了案例和实训在管理会计教学中的重要作用。在编写原则上遵循了以学生为主体,通过案例式教学方法和一系列演练过程,着重对学生在理论知识的应用能力、实际问题的认知和解决能力等方面的培养,以符合管理会计的实践性特点和高等职业教育实训教学的要求。
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