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Jingdong book

高等职业教育规划教材：成本会计

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Jingdong book

高等职业教育规划教材：成本会计

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《成本会计》是根据轻工行业经济管理专业建设指导委员会系列教材编写计划的要求，由本专业委员会所属学校的有关专业教师共同编写而成。本教材适用于高、中职院校教学使用，也适合于各种行业的财会岗位培训，及广大财会专业人员学习所用。
本教材根据财经类、会计类专业的培养方案，从培养与造就专业技能型人才的需要出发，按照教育部关于职业教育特点的要求，并根据轻工行业经济管理专业建设指导委员会制定的《成本会计》教学大纲的要求，结合自学考试的特点编写而成的。其内容是依据我国2006年颁布的《企业会计准则》，结合我国会计改革的发展实践和会计教学经验，以制造业产品成本核算为重点，系统地介绍了成本核算的理论和方法。
本教材由苏奕军、贺密柱主编。共分十三个章节，其中：第一章、第三章由内蒙古商贸职业学院公丽娟老师编写；第二章、第四章由内蒙古商贸职业学院贺英莲老师编写；第五章、第六章由内蒙古商贸职业学院董智玉老师编写；第七章由南京应天职业技术学院杜玉华老师编写；第八章、第九章由内蒙古商贸职业学院贺密柱老师编写；第十章、第十一章由集美轻工业学校苏奕军老师编写；第十二章、第十三章由集美轻工业学校王小龙老师编写。最后由集美轻工业学校王小龙老师担任主审，对全书进行了认真的审查和定稿。
本教材在编写过程中得到了轻工行业经济管理专业建设指导委员会、中国轻工业出版社和主审学校的大力支持，以及对在编写过程中参考、引用有关作者的著作和文献，在此一并表示感谢！由于我们的水平有限，错误和不足之处在所难免，也恳请读者批评指正。
Catalogue

第一章 绪论
第一节 成本的经济性质与作用
第二节 成本会计的概念与内容
第三节 成本会计工作的组织

第二章 成本核算的基础
第一节 成本核算的基本要求
第二节 费用要素与成本项目
第三节 成本费用核算的账户设置与一般程序

第三章 要素费用的核算
第一节 直接材料费用的核算
第二节 外购动力费用的核算
第三节 直接人工费用的核算

第四章 辅助生产费用的核算
第一节 辅助生产费用核算的内容与特点
第二节 辅助生产费用的分配

第五章 制造费用的核算
第一节 制造费用归集的核算
第二节 制造费用分配的核算

第六章 损失性费用的核算
第一节 废品损失的核算
第二节 停工损失的核算

第七章 生产费用在完工产品和在产品之间分配的核算
第一节 在产品数量的核算
第二节 完工产品和在产品之间费用分配的核算

第八章 产品成本计算方法概述
第一节 生产特点和管理要求对成本计算的影响
第二节 产品成本计算的方法

第九章 产品成本计算的品种法
第一节 品种法的适用范围和特点
第二节 品种法的计算程序与应用

第十章 产品成本计算的分批法
第一节 分批法的适用范围、特点和种类
第二节 一般分批法的核算程序与应用
第三节 简化分批法的核算程序与应用

第十一章 产品成本计算的分步法
第一节 分步法的适用范围、特点和种类
第二节 逐步结转分步法
第三节 平行结转分步法

第十二章 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 产品成本计算的定额法
第三节 联产品与副产品成本的计算

第十三章 成本报表及分析
第一节 成本报表概述
第二节 商品产品成本报表
第三节 主要产品单位成本报表
第四节 制造费用明细表
第五节 成本报表分析
主要参考文献
Book Abstract

第一节 成本的经济性质与作用
一、成本的概念
（一）成本是商品价值的组成部分
商品价值（w）由三个部分组成：生产中已消耗的生产资料的价值（c）；劳动者为自己劳动所创造的价值（v）；劳动者为社会所创造的价值（m）。在产品生产过程中，成本是已消耗的生产资料的价值和劳动者为自己劳动所创造的价值之和，即成本是一个价值范畴，是商品价值中的c+v部分。
（二）成本是企业为生产产品、提供劳务而发生的各种经济资源的耗费
商品的价值必须以货币形式来反映，成本是商品价值中的c+v部分说明了成本的经济实质，即理论成本。在实际经济生活中，企业的生产经营过程同时也是资产的耗费过程，为生产产品、提供劳务需要耗费材料、动力、磨损固定资产、摊销无形资产、支付职工薪酬等，以货币形式则表现为材料费、动力费、人工费等各种经济资源的耗费，而这些耗费都必须通过货币形式来表现，因此，成本是企业为生产产品、提供劳务而发生的各种经济资源的耗费。
二、成本的分类
1.费用
费用是指企业在日常活动中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。企业的费用包括主营业务成本、其他业务成本、营业税金及附加、管理费用、财务费用、销售费用等。工业企业制造并销售产品、商业企业购买并销售商品、服务行业提供劳务等日常活动产生的经济利益的总流出构成了企业的费用。工业企业对外销售不需用材料结转的材料成本等也构成了企业的费用。

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