Cost accounting

Author: Chen Qinyu, Changchun
Publisher:
Publish Date: 2002-03-01
Features: In addition to comprehensively explaining the basic theories and methods of product cost accounting and management for industrial enterprises, this textbook also focuses on elaborating the characteristics and methods of cost accounting for different industries such as commercial circulation enterprises, construction enterprises, transportation enterprises, tourism and catering service enterprises, and real estate development enterprises. Furthermore, in accordance with the requirements of the newly issued "Enterprise Accounting System" by the Ministry of Finance of China in 2001, it introduces the accounting subjects used for cost accounting, cost and expense statements, as well as the theories and methods of using statement data for cost and expense analysis.