Cost accounting

Author: Chang Ying
Publisher:
Publish Date: 2004-08-01
Features: This book incorporates the achievements of cost accounting practices and research both domestically and internationally, adhering to teaching principles. It is compiled based on the advanced theories and methods of similar textbooks from home and abroad. The book focuses on elaborating the fundamental theories and methods of cost accounting in industrial enterprises while also covering the theories of cost accounting in other industries. Additionally, it introduces the latest developments in cost accounting both domestically and internationally. The content of the book includes: an overview of cost accounting, the collection and allocation of costs in industrial enterprises, methods of product cost calculation, cost accounting reports, cost analysis, and the theories and methods of cost accounting for enterprises in industries such as commerce and transportation. The book features up-to-date content, integrates theory with practice, and is highly practical. It is suitable for the teaching needs of relevant majors in higher education institutions and can also serve as a reference book for working professionals in economic management.