Cost accounting

Author: Zhang Ning / Li Lantian, Editor-in-Chief
Publisher:
Publish Date: 2005-02-01
Features: This book, as one of the series textbooks for accounting majors in universities, provides theoretical overviews, practical accounting, and case analyses of cost accounting. It has strong theoretical and practical foundations and covers industries such as manufacturing, commerce, services, and real estate. As an important part of the accounting major curriculum, it helps students master knowledge and develop operational skills. The book has the following characteristics:
1. Based on enterprise accounting standards, accounting systems, and other economic laws, the book comprehensively discusses the fundamental theories and methods of cost accounting. Some new research findings in the field of cost accounting are also reflected in this book.
2. Since the costs and expenses of enterprises have strong representativeness, this book focuses on the cost accounting and analysis of industrial enterprises while also considering the characteristics of cost accounting and analysis in commercial enterprises, construction enterprises, real estate development enterprises, and other industries.
3. Cost accounting involves a vast amount of content. This book only discusses cost accounting and cost analysis methods to avoid repetition with the content covered in Management Accounting and Financial Management.
4. It takes into account the needs of accounting qualification exams and the Certified Public Accountant (CPA) exam, as the relevant content on cost accounting in these exams is also included in this book.
5. It strives to combine systematicity, practicality, and innovation. The chapters in the book are interconnected, emphasizing logical coherence. The content is closely aligned with the practical realities of cost accounting theory and practice in China. The book includes review questions and exercises to facilitate learning and application. Additionally, it incorporates activity-based costing and absorbs the strengths of existing textbooks, arranging the content system in a relatively scientific manner.
This book is primarily intended as a trial textbook for the cost accounting course in accounting majors. It can also serve as a reference book for finance and accounting professionals studying cost accounting.