Cost accounting

Author: Yu Caizhen
Publisher:
Publish Date: 2005-01-01
Features: This book is compiled based on the "Enterprise Accounting Standards," "General Principles of Enterprise Accounting," and relevant industry accounting systems, combining the author's many years of teaching and practical work experience. The book includes 10 chapters covering cost accounting requirements and procedures, the allocation of costs among different beneficiaries, the allocation of costs between finished goods and work-in-progress, cost accounting methods such as the variety method, batch method, process method, and auxiliary methods for product cost calculation, as well as cost reports. The book focuses on the characteristics and requirements of vocational and technical college teaching, using manufacturing as an example to explain the basic theories, fundamental knowledge, basic skills, and methods of cost accounting. It aims to be clear, concise, progressive, and practical, with review questions provided at the end of each chapter. This book can be used as a teaching text for finance and accounting majors in vocational and technical colleges and adult higher education institutions, as well as a reference book for on-the-job training and various economic and management personnel.