Cost Accounting (New Edition)

Author: Zhang Weibin / Country: Mainland China
Publisher:
Publish Date: 2005-06-01
Features: "Cost Accounting" comprehensively elaborates on the basic principles and methods of cost forecasting, planning, accounting, control, analysis, and evaluation. This book holds practical significance for strengthening internal management, reducing costs, and improving efficiency. The textbook is characterized by the following features:
It focuses on incorporating new developments in cost accounting, emphasizing the requirements of specific accounting standards and industry accounting systems, as well as current corporate cost management practices. At the same time, it keeps an eye on the evolution of cost accounting, such as modern management-oriented activity-based costing systems. In terms of content selection, it balances stability and forward-thinking.
It prioritizes the cost accounting and analysis of industrial enterprises while also introducing the characteristics and practices of several major industries, such as commodity circulation, construction, and transportation, to enhance the textbook's versatility. The explanations are designed to be both in-depth and accessible, with clear organization, accompanied by review questions, true/false questions, multiple-choice questions, accounting and analysis problems, and reference answers, facilitating both teaching and self-study.
It takes into account the requirements of the "Cost Accounting" examination syllabus for accounting technical professional qualification exams.