Cost Accounting - (2nd Edition)

Author: Chen Shouwen
Publisher:
Publish Date: 2004-07-01
Features: "Cost Accounting" is one of the accounting series textbooks from Xiamen University. The purpose of compiling "Cost Accounting" is to adapt to the teaching needs of accounting majors in higher financial and economic institutions under the new situation, and to meet the demand of a large number of financial and accounting personnel to learn cost accounting knowledge. The compilation of this book follows the general requirements of Xiamen University's accounting series textbooks: rooted in China, looking at the world; connecting the present, focusing on the future. The entire book is based on the international cost accounting conventions as its basic framework, both focusing on China's current enterprise accounting standards and cost management practices, and emphasizing its development prospects—aligning with international conventions. It strives to establish a new theoretical and methodological system of cost accounting. During the organization and compilation process, the book also noted the increasingly urgent need of modern enterprises for cost management. To this end, the book comprehensively elaborates on the basic principles of cost forecasting, decision-making, planning, and control, and focuses on introducing the practical cost accounting methods and standard cost accounting methods with modern management awareness for industrial enterprises and major industries. The book also introduces the preparation of cost statements and cost analysis, aiming to provide enterprises with more comprehensive and systematic cost information for cost management. During the writing process, the book pays attention to absorbing new cost theories and practices, and strives to learn from the strengths and essence of similar textbooks to enhance the quality of the book.