Cost accounting

Author: Li Mei, Li Huiqing, Zhang Huiying (editors)
Publisher:
Publish Date: 2003-08-01
Features: To help and promote enterprises to continuously strengthen cost management and better adapt to the new economic situation, we wrote this book in accordance with the requirements of the newly issued "Enterprise Accounting System" by the Ministry of Finance. This book introduces the accounting subjects used in cost accounting and cost expense statements, as well as the theories and methods of using report data for cost and expense analysis. In the writing process, this book strives to embody the characteristics of fundamentality, systematicity, practicality, and foresight, organically combining basic theories, fundamental methods, and modern enterprise management requirements. There are certain breakthroughs in content and methods. This book not only systematically elaborates on the traditional content of cost accounting but also introduces new developments and new content in the field of cost accounting.