Modern cost accounting

Author: Zhao Cuiping
Publisher:
Publish Date: 2003-06-01
Features: The main features of this book are as follows: 1 In terms of content planning, it emphasizes moderate novelty, strengthens fundamental knowledge, provides numerous examples, focuses on practical application, and enhances the cultivation of practical operational skills. It strives to incorporate relevant new research findings while maintaining an appropriate level of theoretical depth. In terms of cost calculation methods, cost accounting requirements, and other basic skills, it aligns with the requirements of the newly promulgated "Accounting Law," "Enterprise Accounting Standards," and "Enterprise Accounting System" of the state, as well as the commonly used methods in the accounting practice community. It begins with a concise theoretical explanation, followed by step-by-step examples for gradual understanding. The content is concise, clear, and easy to understand, with strong practicality. 2 In terms of system arrangement, it reflects the sequence of cost calculation procedures, aligns with teaching principles, and considers the needs of specialized education and practical accounting work. It is divided into four parts: Part I: Basic Theories of Cost Accounting; Part II: Product Cost Accounting; Part III: Cost Accounting for Other Industry Enterprises; Part IV: Cost Management. This book can serve as a cost accounting textbook for finance majors in higher vocational schools, higher colleges, adult higher education institutions, secondary vocational colleges, and private colleges. It can also be used as a reference book for in-service accounting and finance personnel training and for economic management staff. This book was written to meet the needs of universities offering cost accounting courses and to update cost accounting knowledge in the accounting practice community, based on the newly formulated "Training Program for Higher Vocational and Specialized College Accounting Professionals" by the Ministry of Education, and incorporating successful experiences from the practice community and teaching achievements from the education sector.