Cost accounting

Author: Chen Lianghua
Publisher:
Publish Date: 2004-12-01
Features: Content and Characteristics: This book studies cost accounting issues from the perspectives of financial accounting and management accounting. In terms of content arrangement, on the one hand, it combines the practical aspects of Chinese cost accounting to introduce traditional cost accounting theories and methods; on the other hand, it also draws on the latest Western achievements to discuss new theories and methods in cost accounting. Target Audience: Undergraduate textbook for Accounting majors.
□ Table of Contents:
Part I Basic Theories and Content of Cost Accounting
Chapter 1 Historical Examination of the Development of Cost Measurement
Chapter 2 Cost Accounting: Bridging Financial and Management Accounting
Chapter 3 Basic Concepts and Content of Cost Accounting
Part II Characteristics of Enterprise Production and Operation and Cost Accounting Procedures
Chapter 4 Cost Accounting
Chapter 5 Cost Accumulation and Cost Allocation (Part 1)
Chapter 6 Cost Accumulation and Cost Allocation (Part 2)
Chapter 7 Cost of Production Loss and Quality Cost Accounting
Chapter 8 Enterprise Cost Accounting System: Job Order Costing
Chapter 9 Enterprise Cost Accounting System: Process Costing
Chapter 10 Enterprise Cost Accounting System: Batch Costing, Joint Products Costing, Standard Costing, and Backflush Costing
Part III Cost Control and Management
Chapter 11 Standard Cost Management System
Chapter 12 Variable Costing
Chapter 13 Activity-Based Costing
Chapter 14 Cost Performance Evaluation and Analysis
Chapter 15 Application of Computers in Cost Accounting
Chapter 16 New Developments in Cost Accounting (Part 1)
Chapter 17 New Developments in Cost Accounting (Part 2)