Cost accounting

Author: Yu Fusheng
Publisher:
Publish Date: 2004-06-01
Features: Cost accounting, as an important branch of accounting, has its own relatively independent theoretical and methodological system. The content of cost accounting is essential knowledge for enterprise accountants and other management personnel. Therefore, whether it is the accounting course learning for accounting majors in higher education institutions or the accounting knowledge training for enterprise employees, a textbook with a complete system, clear explanations, and strong targeting is required. This book is written for this purpose. The main content and features of this book are as follows:
1. It comprehensively and deeply elaborates on the meaning of cost, the object of cost accounting, the links of cost accounting, and the organization of cost accounting, among other fundamental theoretical issues of cost accounting. Understanding these fundamental theoretical issues of cost accounting is important for a comprehensive understanding of the content and role of cost accounting, as well as for grasping the division of labor between this course and related courses such as management accounting.
2. Starting from the generality of cost calculation methods, this book takes the production and operation process of a typical industrial enterprise as an example to comprehensively and systematically elaborate on the theory and methods of cost accounting; at the same time, it provides a general introduction to the characteristics of cost accounting in commercial enterprises.
3. This book is based on the newly promulgated Enterprise Accounting Standards and Enterprise Accounting System by the Ministry of Finance, explaining cost calculation methods with product costs and period expenses as the accounting content. At the same time, considering the multiple needs of cost information for enterprise decision-making and cost control, it provides a general introduction to Western cost accounting methods such as variable costing, standard costing, and activity-based costing.
4. Cost statements, as internal reports, are an important tool for providing cost information to various internal parties of the enterprise, thereby strengthening management and operation. Therefore, this book elaborates on the system, reporting methods, and analysis methods of cost statements in relatively detail.
5. To make this book more suitable for teaching and self-study needs, we have also attached key terms, accounting and calculation questions, and review questions at the end of each chapter. Reference answers are provided for each accounting or calculation question.