Cost accounting

Author: Li Min
Publisher:
Publish Date: 2003-07-01
Features: The book is structured around the content of the cost accounting discipline, comprehensively and systematically introducing the fundamental theories, basic knowledge, basic methods, and operational skills related to cost accounting, cost management, and cost control. It integrates accounting supervision and internal control into cost accounting. Each chapter introduces cost accounting theory and methods while paying close attention to the connection between theory and practice, emphasizing the introduction of cost accounting practices and the analysis of calculation examples. The purpose is to integrate accounting theory, methods, and practice, providing students with strong practical training. When introducing cost accounting content, the book not only provides a rational analysis of the basic concepts and methods of cost accounting but also lists specific operational examples, corresponding calculation procedures, and methods, paying attention to the comparison of their applicability and advantages/disadvantages. The book also provides an in-depth introduction to how to control costs and expenses, as well as how to use cost accounting reports for cost analysis. When encountering complex theoretical concepts, the book uses examples to guide the reader, striving to make the content accessible and easy to understand, making the book highly practical. The book is well-structured, logically organized, with fluent language, illustrated with visuals, and easy to understand. Each chapter begins with a "Content Summary," briefly introducing the main teaching content and requirements of the chapter to highlight the key points and what readers should pay attention to. Each chapter ends with "Problems and Reflections," facilitating review and consolidation of the teaching content. Additionally, a companion book, "Cost Accounting Exercise Book," is published, closely aligned with the textbook content and synchronized with the teaching schedule, providing students with step-by-step exercises to further understand and digest the knowledge learned.