Cost Accounting

Author: Zhang Zhifeng, Editor-in-Chief
Publisher:
Publish Date: 2004-09-01
Features: This book is written in accordance with the newly formulated basic requirements for teaching in the accounting program of vocational and technical education by the Ministry of Education. The content includes: the basic theories of cost accounting and the foundational work of cost management; the basic principles and methods of collecting and allocating production costs; the determination of cost calculation methods and the principles and practical applications of several main cost calculation methods; the preparation of cost statements and cost plans, as well as the methods for post-event cost analysis. This book can be used as a teaching material for accounting programs in vocational and technical colleges, adult schools, and secondary colleges of undergraduate universities. It can also serve as an elective textbook for economics and management majors and is suitable for training and self-study for personnel in departments such as auditing, accounting, taxation, and finance.