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Comparative Study of Management Accounting Interpolation Method and Profit Deficit Calculation Method

Received: 29 October 2022     Accepted: 6 December 2022     Published: 8 December 2022
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Abstract

Management accounting is the product of accounting and mathematics integration, interpolation is the management accounting capital time value and long-term investment project profit evaluation of the main calculation method, according to the selection of different test values, interpolation can be divided into interpolation, interpolation; Deficiency of surplus is the content of the seventh volume of The Nine Chapters suanshu in China, and its test values are different, which can be divided into deficiency of surplus (profit and loss), double surplus, double deficit, adequate surplus (surplus and non-surplus and non-deficit), adequate deficit (deficit and non-surplus and non-deficit). Through the analysis of mathematical mechanism, the case of applied anatomy found that: the calculation method of surplus deficiency is completely consistent with the interpolation method, interpolation method from the surplus deficiency, China's ancient mathematics to the development of modern management accounting, made a great contribution; It confirms the natural connection between accounting method and mathematics development, accounting is a dual subject with both social attributes and natural attributes. It provides a basis for improving the calculation methods of textbooks such as Management Accounting and Financial Management.

Published in Social Sciences (Volume 11, Issue 6)
DOI 10.11648/j.ss.20221106.16
Page(s) 387-394
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2022. Published by Science Publishing Group

Keywords

Accounting Method, Interpolation Method, Jiuzhang Suanshu, Yu and the Lack

References
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  • APA Style

    Liu Yun, Qiaowen Yang. (2022). Comparative Study of Management Accounting Interpolation Method and Profit Deficit Calculation Method. Social Sciences, 11(6), 387-394. https://doi.org/10.11648/j.ss.20221106.16

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    ACS Style

    Liu Yun; Qiaowen Yang. Comparative Study of Management Accounting Interpolation Method and Profit Deficit Calculation Method. Soc. Sci. 2022, 11(6), 387-394. doi: 10.11648/j.ss.20221106.16

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    AMA Style

    Liu Yun, Qiaowen Yang. Comparative Study of Management Accounting Interpolation Method and Profit Deficit Calculation Method. Soc Sci. 2022;11(6):387-394. doi: 10.11648/j.ss.20221106.16

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  • @article{10.11648/j.ss.20221106.16,
      author = {Liu Yun and Qiaowen Yang},
      title = {Comparative Study of Management Accounting Interpolation Method and Profit Deficit Calculation Method},
      journal = {Social Sciences},
      volume = {11},
      number = {6},
      pages = {387-394},
      doi = {10.11648/j.ss.20221106.16},
      url = {https://doi.org/10.11648/j.ss.20221106.16},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ss.20221106.16},
      abstract = {Management accounting is the product of accounting and mathematics integration, interpolation is the management accounting capital time value and long-term investment project profit evaluation of the main calculation method, according to the selection of different test values, interpolation can be divided into interpolation, interpolation; Deficiency of surplus is the content of the seventh volume of The Nine Chapters suanshu in China, and its test values are different, which can be divided into deficiency of surplus (profit and loss), double surplus, double deficit, adequate surplus (surplus and non-surplus and non-deficit), adequate deficit (deficit and non-surplus and non-deficit). Through the analysis of mathematical mechanism, the case of applied anatomy found that: the calculation method of surplus deficiency is completely consistent with the interpolation method, interpolation method from the surplus deficiency, China's ancient mathematics to the development of modern management accounting, made a great contribution; It confirms the natural connection between accounting method and mathematics development, accounting is a dual subject with both social attributes and natural attributes. It provides a basis for improving the calculation methods of textbooks such as Management Accounting and Financial Management.},
     year = {2022}
    }
    

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  • TY  - JOUR
    T1  - Comparative Study of Management Accounting Interpolation Method and Profit Deficit Calculation Method
    AU  - Liu Yun
    AU  - Qiaowen Yang
    Y1  - 2022/12/08
    PY  - 2022
    N1  - https://doi.org/10.11648/j.ss.20221106.16
    DO  - 10.11648/j.ss.20221106.16
    T2  - Social Sciences
    JF  - Social Sciences
    JO  - Social Sciences
    SP  - 387
    EP  - 394
    PB  - Science Publishing Group
    SN  - 2326-988X
    UR  - https://doi.org/10.11648/j.ss.20221106.16
    AB  - Management accounting is the product of accounting and mathematics integration, interpolation is the management accounting capital time value and long-term investment project profit evaluation of the main calculation method, according to the selection of different test values, interpolation can be divided into interpolation, interpolation; Deficiency of surplus is the content of the seventh volume of The Nine Chapters suanshu in China, and its test values are different, which can be divided into deficiency of surplus (profit and loss), double surplus, double deficit, adequate surplus (surplus and non-surplus and non-deficit), adequate deficit (deficit and non-surplus and non-deficit). Through the analysis of mathematical mechanism, the case of applied anatomy found that: the calculation method of surplus deficiency is completely consistent with the interpolation method, interpolation method from the surplus deficiency, China's ancient mathematics to the development of modern management accounting, made a great contribution; It confirms the natural connection between accounting method and mathematics development, accounting is a dual subject with both social attributes and natural attributes. It provides a basis for improving the calculation methods of textbooks such as Management Accounting and Financial Management.
    VL  - 11
    IS  - 6
    ER  - 

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Author Information
  • Department of Accounting, Guang Dong HuaShang University, Guang Zhou, China

  • Department of Accounting, Guang Dong HuaShang University, Guang Zhou, China

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