Cost Accounting -- With Management Control as the Core

Author: Wang Liyan
Publisher:
Publish Date: 2005-12-30
Features: In China's accounting education system, "Cost Accounting" serves as a core course in the accounting major, with its content situated between "Financial Accounting" and "Management Accounting." This book effectively distinguishes itself from other textbooks in the series, appropriately highlighting the development trend of cost accounting with management control as its core. It emphasizes that information systems are key to the advancement of cost accounting, and the management quality of accounting information—its relevance to internal management—is the management value of the accounting information system. The book is divided into three parts and fifteen chapters, covering the fundamentals of cost accounting, cost accounting and analysis, and cost management control. Numerous classic cost accounting and cost management cases are interspersed in the form of sidebars, accompanied by thought-provoking questions and exercises. This approach alters the rigid theoretical expressions and dry of financial data often found in similar textbooks, making it an ideal textbook for undergraduate accounting and financial management courses, as well as MBA classroom teaching. It can also serve as a reference for enterprises looking to improve cost management and enhance corporate value.