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Jingdong book

成本会计岗位实务

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Jingdong book

成本会计岗位实务

Name: 成本会计岗位实务
Brand: Jingdong book
SKU: 3110023511
Price: 24.86 USD
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《成本会计岗位实务》非常注重当前企业会计准则的应用及全国各高职高专的会计专业学生的实际学习能力、学习条件、学习效果等，深入浅出地介绍了成本会计岗位职能和任务、费用的归集与分配、成本计算方法、成本报表的编制与分析及综合实训等，力求偏向于提高学生的实际应用能力，培养高素质的成本会计管理人才。

Content Description

《成本会计岗位实务》是按照我国最新的会计法规制度和职业教育教学的基本要求，以应用为宗旨，以制造企业成本核算为主线，密切结合我国成本会计工作的实际情况，详细介绍了成本核算的基本原理、费用的归集与分配、成本计算方法、成本报表的编制与分析等内容。
为既便于教师教学，又有利于学生自学，各模块均附有“案例引入”“学习思路”“小贴士”“动脑筋”“知识长廊”“练习与实训”。
全书文字简练，内容图表化、突出实际操作、强调完成一定的任务。《成本会计岗位实务》适用于高职高专、各类型（普通、成人、电大、远程教育）会计类专业的教学。

Catalogue

项目一基础知识
模块一成本会计概述
任务一成本及成本会计的概念
任务二成本会计岗位的内容、职能、任务
练习与实训
模块二产品成本核算要求与程序
任务一产品成本核算的原则和基本要求
任务二产品成本核算的账户设置和一般程序
练习与实训
项目小结

项目二费用的核算
模块一要素费用的核算
任务一材料费用的核算
任务二外购动力费用的核算
任务三职工薪酬费用的核算
任务四其他费用的核算
练习与实训
模块二综合费用的核算
任务一辅助生产费用的核算
任务二制造费用的核算
任务三生产损失的核算
练习与实训
项目小结

项目三产品成本计算
模块一产品成本计算基础
任务一完工产品与在产品概念
任务二生产费用在完工产品与在产品之间的分配核算
任务三企业生产特点与管理要求对产品成本计算方法的影响
练习与实训
模块二产品成本基本计算方法一一品种法
任务一品种法概述
任务二品种法的计算
练习与实训
模块三产品成本基本计算方法一一分批法
任务一分批法概述
任务二分批法的计算
练习与实训
模块四产品成本基本计算方法一一分步法
任务一分步法概述
任务二逐步结转分步法
任务三平行结转分步法
练习与实训
模块五产品成本辅助计算方法
任务一分类法
任务二定额法
练习与实训
模块六现代产品成本计算方法
任务一成本性态分析
任务二变动成本法
任务三保本点分析
练习与实训
项目小结

项目四成本报表的编制与分析
任务一成本报表概述
任务二成本报表的编制
任务三成本报表的分析
练习与实训
项目小结
项目五综合实训
参考文献

Book Abstract

二、分步法的特点
（1）成本计算对象为各种产品的生产步骤和产品品种。在分步法下，成本计算对象是各个生产步骤的各种产品，因此，在进行成本计算时，需为每个生产步骤的每种产品设置产品成本计算单，用来归集生产费用，计算产品成本。对于生产过程中发生的费用，凡是直接计人费用，应直接记人各成本计算单中；间接计人费用则一般先按车间、部门或者费用用途归集，月末再直接计人或按一定标准在该步骤分配计人各成本计算对象。
（2）成本计算期同会计报告期相一致。在采用分步法计算产品成本的企业里，成本计算期是定期的，即成本计算工作在每月月末定期进行，因此，成本计算期与产品生产周期不一致，而与会计核算期一致。
（3）生产费用在完工产品与在产品之间的分配。在大量大批多步骤生产的企业里，其产品往往跨月陆续完工，月末经常有一定数量的在产品，因此，归集在各生产步骤产品成本计算单中的生产费用，大多要采用适当的分配方法，在完工产品与月末在产品之间进行分配，计算出完工产品成本和月末在产品成本。
（4）各步骤之间结转成本。由于产品生产是分步骤进行的，上一步骤生产的半成品是下一步骤的加工对象.因此，为了计算各种产品的产成品成本，还需要按照产品品种，结转各步骤成本。也就是说，与其他成本计算方法不同，采用分步法计算产品成本时，各步骤之间还需进行成本结转，这是分步法的一个重要特点。

Introduction

随着我国改革开放和社会主义市场经济快速发展，以及全球经济一体化进程的加快，大中型企业对成本核算的要求也迈上了一个新的台阶。各个企业都力求做到“科学的成本核算、优质的成本管理”，以求更有效地增强企业的竞争力。
成本会计作为会计学专业的核心课程之一，在专业课程体系中的地位也显得尤为重要。《成本会计岗位实务》一书非常注重当前企业会计准则的应用及全国各高职高专的会计专业学生的实际学习能力、学习条件、学习效果等，深入浅出地介绍了成本会计岗位职能和任务、费用的归集与分配、成本计算方法、成本报表的编制与分析及综合实训等，力求偏向于提高学生的实际应用能力，培养高素质的成本会计管理人才。
本书与同类教材相比，具有以下特点：
第一，重图表。注重把各个知识点用图形与表格的形式表达，语言更简洁、清晰，使课程由抽象、枯燥变得具体化、条理化、生动化，如用图表表达学习思路，让学生迅速了解本模块的内容。本书还为教学内容提供了配套的PPT课件及习题参考答案。

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Jingdong book

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China

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