Cost accounting

Author: Wan Shouyi
Publisher:
Publish Date: 2007-01-02
Features: During the writing process of this book, the following basic principles were followed: First, attention was paid to the connections and differences between various disciplines, with appropriate depth and breadth, avoiding repetition between courses, so that students could grasp the content of the cost accounting course more easily after mastering the theory and methods of basic accounting and financial accounting. Second, the theoretical system of cost accounting was highlighted, with detailed elaboration on the basic theories of cost accounting and their integration throughout all chapters, forming a relatively complete theoretical system for the entire book. Third, emphasis was placed on the connection between theory and practice, with examples based on the actual conditions of Chinese enterprises used to illustrate each part of the content as much as possible, enabling students to learn the theory of cost accounting through practical cases, which helps them better understand the course material. At the same time, it lays a solid foundation for future work in cost accounting, allowing them to adapt more quickly to practical work. Fourth, during the writing process, attention was paid to the actual learning needs of students, with explanations that were thorough, clear, and easy to understand, facilitating self-study and improving students' abilities to analyze and solve problems. Fifth, based on the latest research findings in cost accounting theory and practice both domestically and internationally, summaries were made, and some new research content was introduced, enabling students to access the forefront of the cost accounting discipline, track its latest developments, and broaden their knowledge. This book is one of the accounting series textbooks of Northeast University of Finance and Economics. It is suitable for undergraduate teaching in accounting majors and can also be used for teaching in related disciplines. Additionally, it is suitable for training and self-study for business management personnel, especially accounting and finance personnel.
... Cost Accounting was written based on the previous editions of Cost Accounting and other teaching materials compiled by Northeast University of Finance and Economics. It summarizes the long-term research and teaching achievements of the compilers and incorporates the essence of the latest research findings and excellent teaching materials from other institutions both domestically and internationally. The writing process followed the following basic principles: First, attention was paid to the connections and differences between various disciplines, with appropriate depth and breadth, avoiding repetition between courses; Second, the theoretical system of cost accounting was highlighted, with detailed elaboration on the basic theories of cost accounting, integrated throughout all chapters, forming a relatively complete theoretical system for the entire book; Third, emphasis was placed on the connection between theory and practice, with examples based on the actual conditions of Chinese enterprises used to illustrate each part of the content; Fourth, the explanations were thorough, clear, and easy to understand, facilitating self-study; Fifth, based on the latest research findings in cost accounting theory and practice both domestically and internationally, summaries were made, and some new research content was introduced, enabling students to access the forefront of the cost accounting discipline, track its latest developments, and broaden their knowledge.