Cost accounting

Author: Xie Peisu
Publisher:
Publish Date: 2006-11-01
Features: This textbook is guided by China's Accounting Law and is based on the Enterprise Accounting Standards, the General Financial Rules for Enterprises, and the latest Enterprise Accounting System. It focuses on elaborating the fundamental theories of cost accounting, briefly introduces cost management theories such as cost accounting forecasting, cost accounting planning, and cost accounting control; it comprehensively, systematically, and scientifically explains the basic economic transactions, methods, procedures, and skills of cost accounting. This textbook can not only serve as a teaching material for accounting majors in higher education institutions but also as a reference for self-study by financial and accounting personnel and economic management personnel.