Cost Accounting

Author: Xie Ling
Publisher:
Publish Date: 2004-11-01
Features: This book is divided into four parts, each preceded by a brief "Introduction." Using simple language and real-world cases, it aims to spark readers' interest and encourage them to think about the issues covered in each part, striving for depth with clarity. The book is suitable for undergraduate teaching in accounting and related disciplines, as well as reference for graduate teaching in related fields. It can also serve as a training manual for economic management personnel and accountants in the practical field, as well as a self-study reference. The writing of this book follows the principles established by Professor Yu Xuyin: "Rooted in reality, looking to the future; grounded in China, embracing the world; drawing from diverse strengths, integrating applications." It fully incorporates the research achievements of scholars in cost accounting theory and methods from both domestic and international sources, combining practical enterprise experiences to showcase the fundamental content and development trends of modern cost accounting. This aims to give the textbook a realistic, exploratory, and forward-looking character, better fulfilling the guiding role of theory in practice.