Cost accounting

Author: Liu Xuehua, Editor-in-Chief
Publisher:
Publishing Date: 2005-06-01
Features: This book is written in accordance with the overall requirements for textbook compilation for accounting programs in the 21st century, providing a comprehensive and systematic introduction to the fundamental theories, basic methods, and operational techniques of cost accounting. The book is divided into 13 chapters: Chapter 1, Chapter 2 Cost Accounting Principles, Requirements, and Procedures, Chapter 3 Material Cost Accounting, Chapter 4 Labor Cost Accounting, Chapter 5 Auxiliary Production Cost Accounting, Chapter 6 Manufacturing Overhead Cost Accounting, Chapter 7 Production Loss Accounting, Chapter 8 Cost Allocation between Finished Goods and Work-in-Process, Chapter 9 Production Types and Product Cost Calculation Methods, Chapter 10 Basic Product Cost Calculation Methods, Chapter 11 Supplementary Product Cost Calculation Methods, Chapter 12 Cost Statements and Cost Analysis, Chapter 13 Cost Accounting in Other Major Industries. Each chapter is accompanied by thought-provoking review questions and exercises to help students further digest the learned content and enhance their ability to analyze and solve problems comprehensively. The book has a well-structured, logical organization, fluent language, and is easy to understand, making it an ideal textbook for both teaching and learning.