Cost accounting

Author: Chen Shouwen, Editor-in-Chief
Publisher:
Publish Date: 2004-07-01
Features: "Cost Accounting" is one of the accounting series textbooks from Xiamen University. The purpose of compiling "Cost Accounting" is to adapt to the teaching needs of accounting majors in higher financial and economic institutions under new circumstances and to meet the demand of a broad range of financial and accounting personnel for learning cost accounting knowledge. The compilation of this book follows the general requirements of Xiamen University's accounting series textbooks: rooted in China, looking at the world; connected to the present, focusing on the future. The entire book is based on the framework of international cost accounting practices, both focusing on China's current enterprise accounting standards and cost management practices, and emphasizing its development prospects—aligning with international standards. It strives to establish a new theoretical and methodological system of cost accounting. During the organization and compilation process, the book also noted the increasingly urgent need of modern enterprises for enhanced cost management. For this reason, the book comprehensively elaborates on the basic principles of cost forecasting, decision-making, planning, and control, with a focus on introducing the practical cost accounting methods and standard cost accounting methods for industrial enterprises and major industries, along with modern management awareness. The book also introduces the preparation of cost statements and cost analysis, aiming to provide enterprises with more comprehensive and systematic cost information for cost management. During the writing process, the book paid attention to absorbing new cost theories and practices, drawing on the strengths and essence of similar textbooks to enhance the quality of the book.