Cost Accounting Practice

Author: Lu Guangxin
Publisher:
Publish Date: 2005-07-01
Features: This book has the following characteristics:
1. Comprehensive content with prominent industry features. The book basically covers the cost accounting methods of major industries in the national economy. It is divided into four parts and twenty-one chapters. Part 1 is Production Cost Accounting, including: Basic Principles of Production Cost Accounting, Main Methods of Production Cost Calculation, and Mixed Methods of Production Cost Calculation. Part 2 is Engineering Project Construction Cost Accounting, including: Overview of Engineering Project Construction Costs, Construction Project Costs, Real Estate Development Project Costs, Building and Installation Project Costs, Water Conservancy and Hydropower Development Project Costs, Petroleum and Natural Gas Exploration and Development Project Costs, and Petroleum and Natural Gas Extraction, Transportation (Oil and Gas Engineering) Project Costs. Part 3 is Transportation Cost Accounting, including: Highway Transportation Costs, Railway Transportation Costs, Waterway Transportation Costs, and Air Transportation Costs. Part 4 is Labor Service Cost Accounting, including: Education Costs, Hospital Costs, Industry Costs, Financial and Insurance Costs, Postal and Telecommunications Costs, Tourism and Catering Service Costs, and Property Labor Costs.
2. Based on new financial accounting systems and regulations. Since 2001, the Ministry of Finance has successively promulgated accounting systems such as the Enterprise Accounting System, the Financial Institution Accounting System, and the Small Business Accounting System. On this basis, specific accounting methods for certain industries have been formulated according to industry characteristics, such as the Construction Enterprise Accounting Method, the Waterway Enterprise Accounting Method, and the Telecommunications Enterprise Accounting Method. This book is written based on these new systems, regulations, and some departmental accounting methods.
3. Rich examples with strong operational applicability. The book combines actual industry situations, cites numerous industry cost accounting examples, and explains the cost accounting methods of various industries in an easy-to-understand manner. To enhance the professionalism and operational applicability of the content and make it closer to the actual cost accounting practices of enterprises, the book was written with the participation of individuals with substantial practical experience and theoretical expertise, such as Zhan Qing from the Cost Accounting Department of the Financial Assets Department of Zhongyuan Oilfield Branch Company, Xu Tian from the Financial Department of Zhengzhou Water Conservancy and Construction Engineering Bureau, and Zhao Kело from the Chairman of Zhengzhou Jingwei Accounting Group, among others.