Research on Cost Measurement Based on the Concept of General Accounting

Author: Chen Lianghua
Publisher:
Publish Date: 2005-03-01
Features: Cost measurement is an important component of financial accounting and also a key element of management accounting. This book explores theoretical issues of cost measurement from the perspective of integrating financial and management accounting. It defines the concept of cost and examines the historical development of cost models. The study of cost measurement models is the core of this book, with a focus on proposing the anti-accounting theory and introducing two case studies that are closely related to the book's theories in the end. The book's features include rich content, cutting-edge theories, innovative structure, and broad applicability.