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Jingdong book

成本会计教程

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Books Economy Accounting and Auditing
Jingdong book

成本会计教程

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《成本会计教程》以工业企业为主，系统介绍了成本会计核算和成本分析的理论及方法。它系统阐述了企业成本会计的基础工作、成本核算的一般程序、生产费用的归集和分配过程，详细阐述了产品成本计算的基本方法和辅助方法，概括介绍了标准成本制度和作业成本法。
考虑到不同行业之间的差别，《成本会计教程》用一章的篇幅介绍了商品流通企业、交通运输企业、建筑安装企业和房地产开发企业的成本核算，以利于学生对各行业成本会计融会贯通。
书中正文有详细的例题演示，每章之后附有大量的可供基本训练的习题。通过训练，可使学生更好地掌握基本理论和基本知识，提升会计实践能力。
《成本会计教程》适合作高职高专院校会计类专业教材之用，也可供会计专业自学考试、会计职业后续教育之用，或者用作广大会计工作者的业务参考书。
Catalogue

第一章 总论
第一节 成本及其作用
第二节 成本会计的对象和职能
第三节 成本会计制度
第四节 成本会计工作的组织
本章基本训练

第二章 成本会计基础工作
第一节 原始记录制度
第二节 计量验收及领退盘点制度
第三节 定额管理制度
第四节 企业内部结算价格制度
本章基本训练

第三章 工业企业成本核算的要求和一般程序
第一节 成本核算的基本要求
第二节 生产费用要素和产品成本项目
第三节 成本核算的一般程序和主要会计科目
本章基本训练

第四章 生产费用在各种产品之间的分配与归集
第一节 各种要素费用的分配
第二节 辅助生产费用的归集与分配
第三节 制造费用的归集与分配
第四节 废品损失和停工损失的核算
第五节 期间费用的归集与结转
本章基本训练

第五章 生产费用在完工产品和在产品之间的分配
第一节 期末在产品数量的核算
第二节 生产费用在完工产品与在产品之间的分配
第三节 完工产品与在产品之间费用分配举例
本章基本训练

第六章 产品成本计算方法概述
第一节 生产类型和管理要求对产品成本计算的影响
第二节 产品成本计算方法简介
本章基本训练

第七章 产品成本计算的基本方法
第一节 产品成本计算的品种法
第二节 品种法应用举例
第三节 产品成本计算的分步法
第四节 分步法应用举例
第五节 产品成本计算的分批法
第六节 分批法应用举例
本章基本训练

第八章 产品成本计算的辅助方法
第一节 产品成本计算的分类法
第二节 联产品副产品等级品成本的计算
第三节 产品成本计算的定额法
本章基本训练

第九章 标准成本制度
第一节 标准成本制度概述
第二节 标准成本的制定
第三节 成本差异的计算与分析
第四节 标准成本会计的账务处理
本章基本训练

第十章 作业成本法
第一节 作业成本法概述
第二节 作业成本法的基本原理和成本计算程序
第三节 作业成本法应用举例
本章基本训练

第十一章 其他行业的成本核算
第一节 商品流通企业成本核算
第二节 交通运输企业成本核算
第三节 建筑安装企业成本核算
第四节 房地产开发企业成本核算
本章基本训练

第十二章 工业企业成本报表的编制与分析
第一节 成本报表的作用和种类
第二节 成本报表的编制
第三节 产品成本分析方法概述
第四节 商品产品成本表分析
第五节 主要产品单位成本分析
第六节 各种费用报表的编制与分析
本章基本训练
参考文献

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