Cost Accounting Practice (21st Century Higher Vocational and Technical College Planning Textbooks) Financial

Author: Cheng Jian, Editor-in-Chief
Publisher:
Publish Date: 2004-10-01
Features: This book first briefly introduces the basic theories of cost accounting, elaborates on the constituent elements of product costs in manufacturing enterprises and the confirmation, measurement, calculation, and accounting methods of various cost elements. It then systematically presents, with examples, the methods of product cost calculation such as the variety method, process costing, job-order costing, classification method, and standard costing, along with their applications. Finally, it introduces the preparation and analysis of cost statements. To enhance students' practical skills, each chapter includes review questions, and the practical operation chapters also feature practical training exercises. This book can serve as a cost accounting textbook for accounting majors in vocational colleges, adult universities, and private colleges, as well as for other finance-related majors. It can also be used as a reference for in-service accounting personnel and business management professionals.