Cost accounting

Author: Ren Yuejun
Publisher:
Publish Date: 2006-07-01
Features: This book primarily introduces the basic theories, methods, and operational techniques of cost accounting. The book is divided into eighteen chapters, with the first eight chapters focusing on the basic theories and accounting principles of cost accounting, while chapters nine to sixteen cover various methods and content of cost accounting. The last two chapters introduce the main content of enterprise cost statements and cost analysis. Based on the vocational education goal of "providing sufficient theory while emphasizing practical skills," the structure and content of this textbook are arranged with a focus on mastering practical cost accounting skills. This ensures a well-structured, appropriately deep, and easily executable textbook for practical training. During the writing process, we strive to connect theory with practice. In terms of basic theories, we have incorporated the latest research findings in China's cost accounting theory. In terms of practice, we have carefully designed numerous examples around the textbook content and provided review questions and exercises at the end of each chapter to make the content more accessible, facilitating the learning and mastery of the fundamental concepts of this course and enabling learners to grasp the basic theories and methods of cost accounting. Compared to other similar textbooks, this book highlights the characteristics of vocational education, aligns with the requirements of job-oriented training objectives, and emphasizes the cultivation of practical operational skills for learners. This textbook can serve as a teaching resource for cost accounting in vocational colleges and also as a reference for economic management personnel training and self-study.