Cost Accounting

Author: Lin Aimei
Publisher:
Publish Date: 2004-10-01
Features: This book is divided into three parts, totaling fourteen chapters. The first part primarily discusses the basic theories of cost accounting and the functions and implementation of the corporate cost accounting system; the second part primarily covers the basic theories, procedures, and methods of product cost accounting; the third part is primarily based on the analysis of the corporate value chain, discussing new concepts, theories, and methods such as activity-based costing and management, life cycle cost management, target costing management, theory of constraints, total quality management, environmental cost management, and human resource cost management. It integrates activity-based costing and activity-based management throughout the corporate cost management process. This book highlights the theme that "cost accounting creates value for corporate management," combining cost accounting and cost management organically. With numerous illustrations, it clearly expresses many calculation methods, procedures, and cost management methods and procedures, making it easy to understand and learn. This book can serve as a teaching text for accounting majors, management majors, and MBA students in universities and colleges, as well as a self-study guide and training material for managers and economic workers learning cost management theories and methods.