Cost accounting

Author: Hubei Provincial Department of Education Group Jian Dong Chan Yan
Publisher:
Publishing Date: 2003-09-01
Features: In the writing of this textbook, on the one hand, we have absorbed the latest research findings of this discipline to ensure its theoretical depth and forward-looking nature, based on the newly promulgated relevant laws, regulations, and systems in our country, especially those concerning cost and accounting. This is combined with the characteristics of China's accounting reform. On the other hand, we have fully considered the training objectives and teaching characteristics of the accounting major in higher vocational and technical colleges, striving to achieve a balance between theoretical depth and operational feasibility. Emphasis is placed on cultivating students' basic skills, making the textbook suitable for a wide range of applications. This textbook focuses on the basic theories, methods, and skills of cost accounting for industrial enterprises. As its fundamental principles are applicable to all industries, it does not provide specialized discussions on cost accounting methods for other industries.