Newly compiled Cost Accounting

Author: Li Haibo, Liu Xuehua
Publisher:
Publish Date: 2005-09-01
Features: This series of textbooks is edited or reviewed by Professor Li Haibo and Professor Liu Xuehua, renowned accounting experts, Council Member of the Chinese Accounting Society, Council Member of the Chinese Auditing Society, Standing Council Member of the Chinese Productivity Society, former Vice Chairman of the National Committee on Talent Cultivation for Higher Vocational Education under the Ministry of Education, and recipient of the Special Allowance from the State Council. The series of textbooks has been published by our press, with multiple revisions and reprints, and has won numerous honors such as "Key Recommended Textbooks by the Ministry of Education," "Outstanding Textbooks for Higher Education Institutions in China," "Excellent Bestselling Books by University Presses in China," and "Excellent Bestselling Books by the China Book Publishing and Distribution Association." The series incorporates the latest achievements in theoretical research and practical reforms, carefully revised by the authors. The textbooks feature a more rational structure, more innovative content, more concise language, and more accurate expressions, making them a scientific, standardized, and practical series. Modern cost accounting includes content such as cost forecasting, cost decision-making, cost planning, cost control, cost accounting, cost analysis, and cost evaluation. Currently, in the curriculum systems of professional courses in institutions of higher learning in China, cost accounting and management accounting courses are generally offered. To avoid repetition and overlap between the course content, based on the division of labor, this textbook "Newly Compiled Cost Accounting" focuses on cost accounting and cost analysis. Content such as cost forecasting, cost decision-making, cost planning, cost control, and cost evaluation will be covered in "Newly Compiled Management Accounting."