Cost accounting

Author: Cheng Yumin
Publisher:
Publish Date: 2004-08-01
Features: This book comprehensively and systematically introduces the basic theories of cost accounting and the fundamental methods of cost accounting. The book consists of fifteen chapters, covering topics such as an introduction, an overview of cost accounting in industrial enterprises, the accounting for element costs, the accounting for period costs, the accounting for auxiliary production costs, the accounting for manufacturing costs, the accounting for production losses, the allocation of production costs between finished goods and work-in-progress, an overview of product cost calculation methods, the variety method of product cost calculation, the batch method of product cost calculation, the step-by-step method of product cost calculation, auxiliary methods of product cost calculation, cost accounting in other industries, and the preparation and analysis of cost statements. The content of the book is rich, up-to-date, and closely aligned with the actual practices of cost accounting in Chinese enterprises. In addition to serving as a textbook for accounting majors in vocational and technical colleges, this book can also be used as a reference for various types of in-service training and self-study.