Cost Accounting Practice

Author: Li Yiling
Publisher:
Publish Date: 2004-10-01
Features: This book is one of the accounting series textbooks organized and compiled by Chongqing University of Technology according to the requirements of the state for the construction of vocational and technical college teaching materials. It is written based on the Enterprise Accounting Standards and relevant industry accounting systems, primarily elaborating on the accounting procedures for costs and cost calculation methods, reflecting the practical characteristics of cost accounting. Starting from the generality of cost calculation methods, the book takes the production process of a typical industrial enterprise as the focal point and increases the length of case studies. The selected cases are closely linked to theory and practice, fully demonstrating the requirements for basic skill training in cost accounting and cost calculation methods. The content is easy to understand, well-structured, and highly practical. The book is highly readable and practical. The book features an innovative layout. Due to the relatively limited number of similar textbooks currently available, we took bold innovations in the layout, arranging six major sections—Knowledge Links, Scope of Application, Work Objectives, Work Procedures, Practical Exercises, and Result Tips—based on the content needs. This layout not only ensures a natural connection with the Cost Accounting textbook but also aligns with the teaching principles of Cost Accounting, while meeting the practical requirements of cost accounting work.