Cost accounting

Author: Tian Kunru Wu Yanlong
Publisher:
Publish Date: 2005-09-07
Features: To meet the needs of basic education reform in accounting, we have studied and summarized accounting work experience, based on the "Accounting Law of the People's Republic of China" and other relevant regulations, according to the basic requirements for cultivating accounting talents under the socialist market economy system and the requirements of accounting reform. We have absorbed excellent traditional accounting practices, the advantages of other accounting textbooks, and modern accounting research findings, drawing on useful cost accounting theories and methods from abroad, and considering the actual teaching conditions of cost accounting and the cognitive patterns of learners. We have written this book, "Cost Accounting." Accounting is an important part of economic management, and the more developed the economy, the more important accounting becomes. Accounting is a system of accounting and management. Considering the greater emphasis on management in accounting in the context of developing a knowledge economy in the 21st century, as well as the requirement for cultivating accounting talents to have innovative spirit and practical ability, we have written this book, which is a "" planning textbook for higher education institutions in Tianjin. This book has two prominent features: fundamentality, as it mainly elaborates on the basic theories and methods of cost accounting; and practicality, as its basic content covers the essential skills that must be mastered for practical cost accounting work.