Cost accounting

Author: Chen Li
Publisher:
Publish Date: 2005-01-01
Features:
This series of teaching materials is characterized by:
Clear purpose. Specifically compiled for the reform of higher vocational and technical education (from 3 years to 2 years).
Strong faculty. Written by experienced senior teachers from various higher vocational and technical colleges.
Distinctive features. High practicality. Each chapter is followed by thinking questions and exercises; at the end of the book, there are simulated tests to help readers master the knowledge learned.
Rationally structured. Moderate theory with a focus on practice, aiming to enable students to comprehensively and systematically master the current general business processing methods.
Forward-looking and innovative. Closely linked with the latest domestic systems and actual enterprise practices, and explores and designs new courses for higher vocational and technical education in China.
Based on the relevant provisions of the "Enterprise Accounting System" and combining the practice of cost accounting in Chinese enterprises with teaching experience in higher vocational and technical colleges, this book takes the cost accounting of manufacturing as the main line to elaborate on the basic content of cost accounting. The book is divided into three parts: Part 1 introduces the basic theories of cost accounting; Part 2 elaborates in detail the entire process of cost accounting; and Part 3 briefly explains cost management methods and cost accounting in other industries. Additionally, each chapter is followed by exercises, and the book includes reference answers for exercises, simulated tests, and their reference answers at the end.
This book has strong applicability and forward-looking significance. It is suitable for the continuous education training of cost accounting personnel in enterprises, as well as for self-study reference. It is particularly suitable as teaching materials for accounting majors and related majors in higher vocational and technical colleges, colleges, and adult higher vocational colleges.