Newly compiled Cost Accounting

Author: Li Haibo
Publisher:
Publish Date: 2005-04-01
Features: Modern Accounting Series Textbook, edited by renowned accounting experts Professor Li Haibo (Council Member of the China Accounting Society, Council Member of the China Auditing Society, Standing Council Member of the China Productivity Society, and recipient of the Special Allowance from the State Council of China) and Professor Liu Xuehua. Most of the textbooks in this series have been published by our press in succession, with multiple reprints and dozens of printings, and have won numerous awards such as "Key Recommended Textbooks by the Ministry of Education," "Outstanding Textbooks for Ordinary Universities in China," "Outstanding Bestselling Books by University Presses in China," and "Outstanding Bestselling Books by the China Book Publishing and Distribution Industry Association." After careful revision by the authors, this series of textbooks presented to the readers is more reasonably structured, more innovative in content, more concise in language, and more accurate in expression. We believe that this series of textbooks incorporates the latest achievements in accounting theory research and China's accounting practice reforms, making it a scientific, standardized, and practical accounting textbook series. Modern corporate accounting is divided into two branches: financial accounting and management accounting. Cost accounting serves as the bridge and link between these two branches. Currently, cost accounting has become a major course for economic management and other disciplines in higher education institutions. The purpose of writing this "Newly Compiled Cost Accounting" is to meet the teaching needs of undergraduate and junior college majors in higher education institutions and to satisfy the learning requirements of a wide range of finance and accounting professionals. Modern cost accounting includes content such as cost forecasting, cost decision-making, cost planning, cost control, cost accounting, cost analysis, and cost evaluation. Currently, in the curriculum systems of most universities and colleges in China, cost accounting and management accounting courses are generally offered. To avoid repetition and overlap between course content, based on the division of labor for the courses, this textbook focuses on cost accounting and cost analysis. Content such as cost forecasting, cost decision-making, cost planning, cost control, and cost evaluation will be covered in the "Newly Compiled Management Accounting."