Cost Accounting (Second Edition): Accounting Series Textbooks of Beijing Technology and Business University ((Second Edition))

Author: Chen Ke
Publisher:
Publish Date: 2002-04-01
Features: This book is based on the original Accounting Series textbooks of Beijing Business College, incorporating the achievements of recent years in teaching and research, as well as practical experience in cost accounting. It has been repeatedly discussed, revised, and compiled, primarily elaborating on the theory and methods of product cost accounting, the theory and methods of cost control, and the preparation and analysis of cost statements. The features of this book are: 1. It analyzes the meaning of cost from perspectives such as daily life, economics, and accounting, summarizes the essence of cost, clarifies the concept of product cost, and based on this, discusses the classification of costs, pointing out that management personnel should use different cost concepts according to actual management needs. This helps students fully understand the meaning of cost and lay a solid theoretical foundation for subsequent learning. 2. By analyzing the role of cost information in enterprise management, it proposes the basic and ultimate objectives of cost accounting, clarifies the focus and tasks of cost accounting, and thereby defines the content of cost accounting work and how to properly organize cost accounting work. 3. Considering the completeness of the cost accounting content system and the importance of cost planning and control in practical cost accounting work, this book includes content on cost planning and control. It introduces both the general principles of cost planning and control and specifically elaborates on three commonly used cost control methods. 4. It incorporates some of the latest research findings in the field of cost accounting, such as activity-based costing methods and competitive advantage analysis in strategic cost management. This not only enriches the content of cost accounting but also broadens students' knowledge horizons. Cost Accounting is one of the Accounting Series textbooks of Beijing Technology and Business University. It is suitable for undergraduate teaching in accounting majors and can also be used for training and self-study by business management personnel, especially cost accounting personnel.