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This book, '成本会计 (第二版)' (Cost Accounting, Second Edition), is a comprehensive guide on cost accounting principles and practices. It is primarily designed for students, accounting professionals, and business practitioners looking to deepen their understanding of cost accounting methods. The book covers various topics, including the recognition and calculation of product costs, cost accounting systems, and the preparation and analysis of cost statements. It emphasizes practical applications through projects and tasks that simulate real-world scenarios, such as using different methods like job order costing, process costing, and standard costing. The book is intended to enhance the reader's ability to organize and manage cost accounting work effectively, with an emphasis on accuracy and efficiency in cost calculation and reporting.

Cost accounting. --- Managerial accounting.