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

Liu Yun; Qiaowen Yang

doi:doi:10.11648/j.ss.20221106.16

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

Liu Yun, Qiaowen Yang

Published in Social Sciences (Volume 11, Issue 6)

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), 2024. Published by Science Publishing Group

Keywords

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

References

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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

Liu Yun

Department of Accounting, Guang Dong HuaShang University, Guang Zhou, China
Qiaowen Yang

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

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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

Copy | Download

@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}
}

Copy | Download

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  -

Copy | Download