Cost Accounting: National Foreign Trade Vocational Colleges 21st Century Higher Vocational and Technical Unified Textbooks

Author: Li Xiangzhi
Publisher:
Publish Date: 2002-07-01
Features: This book focuses on clarifying the fundamental theories and methods of cost accounting and introduces the basic methods of management accounting. Through reading this book, students will understand the fundamental theories of management cost accounting and master cost accounting and cost analysis methods proficiently. During the writing process, the book incorporates practical experiences from China's accounting work and teaching, as well as new achievements in the field of cost accounting from abroad, demonstrating strong inclusivity and broad applicability. Starting from the generality of cost calculation methods, the book takes a typical industrial enterprise in the production process as an example, combined with the norms and requirements of China's "Enterprise Accounting Standards" and "Enterprise Accounting System," it comprehensively and systematically introduces the theories and methods of cost calculation. Additionally, the book emphasizes the connection with practice, providing exercises at the end of each chapter to help readers learn and master the content. These exercises are suitable not only for classroom teaching but also for self-study and reference.