Cost accounting

Author: Hu Yuming
Publisher:
Publish Date: 2005-03-01
Features: New Coordinate Accounting Series Premium Course. In a market economy environment, cost is a compensatory value and is related to the survival and development of enterprises. Therefore, cost information is particularly noteworthy. Based on reference to domestic and foreign similar textbooks, this book attempts to break free from the constraint of "discussing cost in isolation from cost," with a multi-dimensional cost concept and the principle of "different purposes, different costs." Guided by the production factor market and capital market, it fully elaborates on cost accounting while emphasizing the application of cost information in the strategic positioning, management decisions, and operational control processes of enterprises. With a broad perspective, it constructs a cost accounting system centered on strategy, integrating cost accounting and cost management.