Cost Accounting - (Includes Exercise Manual)

Author: Geng Wei, Editor-in-Chief
Publisher:
Publish Date: 2006-03-01
Features: Cost Accounting is one of the core courses in accounting, primarily focusing on issues related to the calculation and management of product costs in enterprises. This book mainly covers the fundamental theories and methods of cost accounting, cost control, and cost analysis. It is divided into five parts:
Part 1: General Theory
From Chapter 1 to Chapter 3, it provides a comprehensive introduction to the meaning and classification of costs, the origin and development of cost accounting, its basic functions, and the organization of work.
Part 2: Cost Calculation
From Chapter 4 to Chapter 10, it mainly introduces the fundamental function of cost accounting—cost calculation, including the collection and allocation of various element costs, auxiliary production costs, and manufacturing overheads, the calculation of production losses, the calculation and allocation of work-in-progress costs, and the accounting for period costs.
Part 3: Product Cost Calculation Methods
From Chapter 11 to Chapter 16, it introduces the impact of enterprise production types on product cost calculation methods, focusing on various basic and supplementary methods of product cost calculation, including the batch method, process costing method, and introduces new methods that meet the requirements of modern enterprises: activity-based costing and reverse costing.
Part 4: Cost Control
From Chapter 17 to Chapter 19, it mainly introduces the various control methods that enterprises use for effective management and to ensure the achievement of operational goals, including target cost systems, standard cost systems, and fixed-quantity cost systems.
Part 5: Cost Analysis
From Chapter 20 to Chapter 23, it introduces the methods and specific applications for analyzing and evaluating cost levels and changes based on the diverse cost information obtained by enterprises.
During the writing process, this book fully considers the practical characteristics of online distance teaching. It systematically introduces traditional cost accounting theories and methods that have been proven effective through practice, while also actively incorporating new academic achievements from domestic and international developments that are forward-looking. Through clear and accessible language, it enables readers to better understand the origins and evolution of cost accounting and master its fundamental theories and methods.
Additionally, this book emphasizes the integration of theory with practice, introducing specific cases and small notes to illustrate the practical applications of cost accounting-related knowledge. This enhances the knowledge, interest, and readability of the textbook.