Cost Accounting Tutorial

Author: Li Xiangbo
Publisher:
Publish Date: 2005-07-01
Features: This book closely aligns with the newly issued relevant regulations and systems in China, focusing on explaining the basic theories and methods of cost accounting with a strong emphasis on practicality. It adheres to the teaching principles of cost accounting courses, ensuring a clear and easy-to-understand structure. After introducing essential basic concepts and theories, the book emphasizes the fundamental methods of cost accounting, supported by numerous examples. Each chapter begins with learning objectives to guide students in their studies. At the end of each chapter, a summary is provided, along with English-Chinese keyword comparisons and discussion questions. In line with the characteristics of cost accounting, starting from Chapter 3, each chapter includes targeted calculation exercises. The book concludes with simple reference answers to these exercises. This approach offers both overall learning guidance and ample practice space for students. The book strives to achieve the following goals: meeting the requirements of essential knowledge and practical application, enabling students to familiarize themselves with the basic principles and general knowledge of cost accounting, solve practical problems in the workplace, master the methods of cost accounting, and enhance their operational skills.