Cost accounting

Author: Jiang Lanzhi
Publisher:
Publish Date: 2004-06-01
Features: This book is compiled based on the Accounting Law of the People's Republic of China, Enterprise Accounting Standards, the latest Enterprise Accounting System, and relevant policies, combining the practice of China's accounting reform and the author's experience in teaching accounting at vocational and technical colleges. It primarily elaborates on the basic theories, fundamental knowledge, and basic methods of cost accounting in manufacturing, aiming to cultivate students' practical ability to correctly calculate product costs and conduct analysis. Additionally, it briefly introduces cost accounting in other major industries and the activity-based costing method from foreign countries. The book integrates theory with practice, presents comprehensive and up-to-date content, emphasizes developing students' hands-on operational skills, and reflects the occupational characteristics of higher vocational education. It is highly practical and forward-looking. This book can serve as a teaching material for economic and management majors in higher vocational education, as well as for adult education programs in various financial and economic fields, and as a reference for accounting personnel training and self-study.