Newly compiled Cost Accounting

Author: Fan Xiaoqi
Publisher:
Publish Date: 2003-09-01
Features: Cost accounting is a follow-up course to intermediate financial accounting. This book is compiled based on the "Enterprise Accounting Standards," "General Financial Principles of Enterprises," and the issued specific enterprise accounting standards, while referring to the new accounting system. It incorporates the practical experience of accounting work and teaching in China, as well as the strengths of similar textbooks. The book primarily takes typical industrial enterprises as examples, starting from cost calculation methods, providing a general explanation of the differences in cost accounting and the characteristics of cost accounting in other major industries. Due to the need for cost control in enterprise management, the book briefly introduces the standard cost method. Cost accounting provides cost information for various internal departments of the enterprise, and the book elaborates on cost statements and their analysis in a relatively detailed manner. Finally, the book discusses special topics such as activity-based costing and quality cost. The book is easy to understand, concise, and practical. It can be used as a textbook for undergraduate and junior college financial accounting majors, as well as for self-study and improvement by working accounting and finance personnel.