Cost accounting

Author: Sun Wenrong
Publisher:
Publish Date: 2005-08-01
Features: Cost accounting is a core course in the accounting major and an important component of the accounting discipline. Based on fundamental accounting and financial accounting, this book adheres to the Enterprise Accounting Standards, Enterprise Financial General Rules, Enterprise Accounting System, Small Business Accounting System, and relevant cost management regulations. Fully considering the characteristics of vocational college students and the needs of accounting work and practical teaching, it has been written by extensively referencing the strengths of similar textbooks in line with the talent cultivation requirements set by the Ministry of Education.
In terms of content, it takes cost accounting and cost management as the main thread, uses typical industrial enterprises as examples, and systematically elaborates on the basic theories, knowledge, and skills of cost accounting, with the premise that theory is sufficient for practical use. During the writing process, we strive to ensure the content system is innovative, comprehensive in terms of data, and highly systematic, reflecting the latest research findings in the fundamental theories and methods of cost accounting while also balancing the stability and forward-looking nature of the textbook.
The book is easy to understand and concise. When used in conjunction with the "Cost Accounting Practice Guide," it effectively enhances practical hands-on skills and can serve as a textbook for finance and accounting majors in vocational colleges. It is also suitable for practicing accountants.