Cost accounting

Author: Liu Xiaoyu, Ma Yinghua
Publisher:
Publish Date: 2006-12-07
Features: To adapt to the teaching needs of pilot specialties in vocational and technical college teaching reforms, the authors of this book have compiled it based on the newly promulgated Enterprise Accounting Standards, Enterprise Accounting System, and tax and financial regulations and systems in China, combined with the country's accounting reforms and long-term teaching practices. The main content of this book includes: exercises for each chapter, single training for the allocation of various expenses and basic methods, comprehensive training for the comprehensive application of various cost calculation methods and the preparation of cost statements, cases of batch costing for product cost calculation, and cases of cost accounting for highway transportation enterprises, etc. This book strives to embody the following characteristics: (1) Adaptability: With a student-oriented approach, it closely focuses on the training objectives of pilot specialties in vocational and technical colleges, aiming for moderate difficulty and simplicity, to meet the teaching requirements of pilot specialties; (2) Vocational orientation: With employment guidance as the orientation, the curriculum content system is constructed with application as the main purpose; (3) Scientific rigor: While compiling this teaching material, it emphasizes cultivating students' practical abilities.