Cost accounting

Author: Liu Shunxi
Publisher:
Publish Date: 2004-07-01
Features: This book is one of the accounting series textbooks for vocational and technical education in the 21st century and is a required textbook for accounting majors. Based on the occupational development objectives of accounting majors, this textbook adheres to the principles proposed by the "21st Century Vocational and Technical Education Accounting Textbook Editorial Committee," including professionalism, hierarchical structure, continuity, and the integration of quality education with ability development. It emphasizes the application and practicality of knowledge, focusing on improving students' comprehensive qualities and hands-on skills to meet the needs of vocational and technical education reform and development under the socialist market economy system. Guided by the spirit of the Ministry of Education's "21st Century Education Revitalization Plan" and based on the new "Enterprise Accounting Standards," this textbook introduces the objects and functions of cost accounting, cost accounting requirements and general procedures, element cost accounting, auxiliary production costs, the basic methods of collecting and allocating manufacturing costs, the accounting for scrap losses and downtime losses, the allocation and accounting of monthly production costs, product cost calculation methods such as the variety method, batch method, step method, and auxiliary methods, as well as the preparation and analysis of cost statements. The book consists of 12 chapters, each accompanied by exercises and discussion questions. This textbook is suitable for various vocational and technical education programs and can also serve as a training manual or self-study guide for finance and accounting personnel.