Cost Accounting Tutorial

Author: Li Hui, Editor-in-Chief
Publisher:
Publishing Date: 2004-02-01
Features: This book still focuses on explaining the fundamental content of cost accounting—cost accounting methods. The purpose of writing this book is to elaborate on the basic theories and methods of modern cost accounting. Another feature of this book is the inclusion of activity-based costing in the content. Activity-based costing is an advanced cost calculation method that has been widely applied in Western countries since its inception, but its application in China is still limited. Activity-based costing is both a cost calculation method and a cost control method. Therefore, researching and applying activity-based costing as a competitive strategy is of great significance. During the writing process, the authors have paid attention to absorbing new theories and methods, and have strived to learn from the strengths and essence of similar textbooks to improve the quality of the book.