Cost Accounting

Author: Li Na
Publisher:
Publish Date: 2004-08-01
Features: This book is compiled in accordance with the requirements of the teaching syllabus for the "Cost Accounting" course, taking into account the characteristics of higher education teaching. It is based on the "Enterprise Accounting Standards," "General Financial Rules for Enterprises," and current financial systems issued in China. The book is primarily intended for teaching at undergraduate and college levels, as well as in economics departments and adult higher education institutions. It can also be used for self-study by a wide range of accounting and finance professionals. The content of the book includes cost forecasting, cost decision-making, cost accounting, cost control, cost analysis, and cost evaluation. Cost accounting is the foundation of cost accounting, so this textbook focuses on explaining the basic theories and methods of cost accounting.