Cost accounting

Author: Xu Hengshan
Publisher:
Publish Date: 2005-07-01
Features: This book is based on the newly promulgated accounting standards by the Ministry of Finance of the People's Republic of China and the training objectives of higher vocational and technical education. It is grounded in accounting practices in the manufacturing industry and focuses on cultivating professional skills, making it one of the core accounting courses. The book closely follows the formation, calculation, and accounting of product costs in the manufacturing industry, systematically introducing the collection and allocation of cost element expenses, highlighting basic cost calculation methods, as well as cost reporting and analysis.