Cost Accounting (Second Edition) [Capital University of Economics and Business Press]

Author: Yan Min et al
Publisher:
Publish Date: 2002-02-19
Features: This book is part of the Accounting Textbook Series of Zhengzhou University of Aeronautics Management, systematically discussing the basic theories and methods of cost accounting. It is specifically written for undergraduate and college students. Additionally, the book includes review questions and exercises chapter by chapter, serving as a reference for financial and accounting professionals, faculty of finance and economics, and other students in related fields for reference and self-study. Cost accounting is the integration of accounting and accounting management. It serves as both a means to achieve modern enterprise cost management and improve economic benefits, and a key component of modern enterprise management. Since its publication, the book has been well-received, achieving its intended goals in practice, and has been reprinted multiple times. The second edition of this book still focuses on the cost of industrial enterprises, with a content system centered on cost management. It covers both post-cost calculation and related issues such as cost forecasting, cost decision-making, cost planning, cost control, cost reporting, cost analysis, and activity-based costing. For other industries, such as commercial enterprises, construction companies, and transportation companies, the book primarily elaborates on their specific characteristics.