Cost Accounting, Xiamen University, Young and Middle-aged Accounting Series Textbooks

Author: Xie Ling
Publisher:
Publish Date: 2004-11-01
Features: This book follows the writing principles established by Professor Yu Xuying, which are "rooted in the present, looking to the future; rooted in China, embracing the world; drawing from diverse strengths, integrating applications." It fully incorporates the research achievements of scholars both domestically and internationally in the field of cost accounting theory and methods, combining practical enterprise experiences to showcase the fundamental content and development trends of modern cost accounting. The book aims to make the teaching material realistic, exploratory, and forward-looking, thereby better demonstrating the guiding role of theory in practice. The book is divided into four parts, each preceded by a brief "Introduction." Using simple language and real-world cases, it seeks to pique readers' interest and encourage them to think about the issues covered in each part, striving for a deep yet accessible approach. This book is suitable for undergraduate teaching in accounting and related disciplines, as well as reference material for postgraduate teaching in related fields. It can also serve as a training textbook for economic and management personnel and accountants in the practical field, as well as a self-study reference.