成本管理会计（第二版）

ISBN-10: 7509545331
ISBN-13: 9787509545331
Category: Education, Higher
Pages: 671
Language: Chinese
Published: 2013-06-30
Publisher: BEIJING BOOK CO. INC.
Authors: 李金泉, 余新培

Description

本书由江西财经大学会计学院组织编写。本书为江西财经大学会计系列教材中的一本，为第二版。为了进一步提高教材质量，及时反映我国最新法规制度对企业成本核算的要求，对《成本管理会计（第一版）》进行了修订。本书从五方面做了改进： 1．增加了财政部2012年颁发的《企业产品成本核算制度（征求意见稿）》中对工业企业成本核算新的内容。 2．增加了第九章---经营预测，以使教材内容体系更加完善。 3．优化了有关章节的例题，使其更具典型性，便于读者更易融会贯通。 4．在第五章编了一道成本核算实训案例题，以便使读者更好地掌握和运用成本核算的基本理论和方法，提高基本技能，增强实务能力。 5．在第七～十五章，每章编写了一道案例题，以便增强读者的综合分析能力，拓宽专业视野。

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