Cost accounting

Author: Xiong Xiyin, Xiong Qinghai
Publisher:
Publish Date: 2006-01-01
Features: In today's increasingly fierce market competition, all successful enterprises are striving to excel in cost control. This book comprehensively elaborates on the basic principles and methods of cost forecasting, planning, accounting, control, analysis, and evaluation, which holds practical significance for strengthening internal management, reducing costs, and improving efficiency. During the writing process, the authors have focused on the following characteristics: First, generality, with an emphasis on cost accounting and analysis in industrial enterprises while also covering industries such as commerce, catering, and transportation. Second, simplicity and practicality, incorporating numerous examples and summarizing synchronized thinking and exercises to facilitate teaching and learning. Third, contemporaneity, integrating current practices in corporate cost management and reflecting the evolution of cost accounting. Cost Accounting comprehensively explains the basic principles and methods of cost forecasting, planning, accounting, control, analysis, and evaluation, holding practical significance for strengthening internal management, reducing costs, and improving efficiency. It meets the cost accounting requirements of companies and is also suitable for teaching in financial and economic majors at higher education institutions.