Cost Accounting [Including Exercise Manual]

Author: Geng Wei, Editor-in-Chief
Publisher:
Publish Date: 2006-05-31
Features: "Cost Accounting" is one of the core courses in the accounting major, primarily focusing on issues related to the accounting and management of product costs in enterprises. This book mainly includes the basic theories and methods of cost accounting, cost control, and cost analysis. The book is divided into five parts:
Part I General Introduction, from Chapter 1 to Chapter 3, provides a comprehensive overview of the meaning and classification of costs, the emergence and development of cost accounting, its basic functions, and the organization of work.
Part II Cost Accounting, from Chapter 4 to Chapter 10, primarily introduces the basic function of cost accounting—the accounting for costs, including the collection and allocation of various element costs, auxiliary production costs, and manufacturing overhead, the calculation of production losses, the calculation and allocation of work-in-progress costs, and the accounting for period costs.
Part III Product Cost Calculation Methods, from Chapter 11 to Chapter 16, introduces the impact of enterprise production types on product cost calculation methods, as well as various basic and supplementary methods of product cost calculation, including the batch method, the process method, and introduces new methods that meet the requirements of modern enterprises: activity-based costing and reverse costing.
Part IV Cost Control, from Chapter 17 to Chapter 19, primarily introduces the various control methods that enterprises use to achieve effective management and ensure the achievement of operational goals. This includes target cost systems, standard cost systems, and fixed-amount cost systems.
Part V Cost Analysis, from Chapter 20 to Chapter 23, primarily introduces the methods and specific applications for analyzing and evaluating cost levels and changes based on the diverse cost information obtained by enterprises.
During the writing process, the book fully considers the practical characteristics of online distance teaching. It systematically introduces traditional cost accounting theories and methods that have been proven effective through practice, while also actively incorporating new academic achievements from domestic and international developments with a forward-looking perspective. Through clear and accessible language, the book enables readers to better understand the origins and development of cost accounting and master its basic theories and methods.
Additionally, the book emphasizes the integration of theory with practice, introducing specific cases and small notes to illustrate the practical applications of cost accounting-related knowledge. This enhances the knowledge, interest, and readability of the textbook.