Cost accounting

Author: Zhao Baofang
Publisher:
Publish Date: 2006-08-01
Features: This textbook is compiled in accordance with the spirit of the Ministry of Education's "Opinions on Strengthening the Construction of Vocational and Technical Education Textbooks" and the relevant requirements of the "Basic Standards of Enterprise Accounting Standards" and the "38 Specific Standards of Enterprise Accounting Standards" to be implemented in 2007. Based on the characteristics of vocational and technical education, the teaching content is arranged in line with the principle of "serving the community, focusing on employment, and emphasizing the cultivation of practical skills" in vocational and technical education. It highlights the development of cost accounting application skills and strives to achieve the practicality and operability of the teaching content. The arrangement of teaching content in this book is well-structured, emphasizes key points, and progresses step by step. It also aims to be concise in description, refined in language, clear in logic, and easy to understand. At the same time, each chapter of the textbook is accompanied by knowledge and skill training questions close to actual work. At the end of the book, there is a comprehensive cost accounting practical training question set that meets production realities, enhancing the targeted nature of teaching and achieving a combination of learning and practice. This lays a solid foundation for students to master the operational skills of cost accounting.