Modern cost accounting

Author: Wang Xiangyao
Publisher:
Publish Date: 2004-09-01
Features: This book has the following characteristics: First, it strengthens the elaboration of fundamental theories in cost accounting, such as the exposition of the cost concept by Marxist economics and modern Western economics; the relationship between theoretical cost and actual cost; different cost concepts and classifications under various management objectives; and the evolution of cost accounting systems. Second, it reflects the development trends in cost accounting by incorporating some new achievements in the field. Third, it focuses primarily on cost accounting in industrial enterprises while also introducing cost accounting methods for other major industries, making the content system more comprehensive and enhancing the versatility of the textbook. Fourth, it emphasizes the connection between theory and practice, reflecting the requirements of national unified accounting systems and standards. Fifth, to align with the internationalization of financial and economic education, we have made some innovative attempts in the textbook's format, striving to align it more closely with internationally recognized textbook formats.