课程介绍
《成本会计》是会计学专业的一门核心课程，属于《基础会计》与《中级财务会计》的后续专业课程。本课程系统阐述成本会计的基本理论与方法，旨在帮助学生建立成本核算与控制的知识体系，提升在企业财务管理中应用成本信息的能力。
课程目标：
（1）理解成本会计的基本概念与原理，明确成本会计的职能及其在企业管理中的作用；
（2）掌握主要的成本核算方法，包括品种法、分批法和分步法，能够根据企业生产特点选择适用方法；
（3）学会运用成本控制与分析工具，制定成本计划，分析成本差异，提出改进建议，以提升企业经济效益。
课程主要内容：
成本会计总论，工业企业成本核算流程，各项要素费用的归集与分配，辅助生产费用、制造费用、废品损失和停工损失的核算，生产费用在完工产品与在产品间的分配，产品成本计算的基本方法与辅助方法，期间费用的核算，成本报表的编制与分析，以及现代成本核算方法简介。
《成本会计》实践性强，学习过程中应注重理解方法与原理的结合，通过教材学习与习题训练并重，培养实际工作中所需的成本核算与分析技能。
目录
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"icon": "es-icon es-icon-kaoshi",
"name": "随机作业"
}
,
"testpaper-practice": {
"icon": "es-icon es-icon-kaoshi",
"name": "练习"
}
,
"exercise": {
"icon": "es-icon es-icon-mylibrarybooks",
"name": "刷题练习"
}
,
"download": {
"icon": "es-icon es-icon-filedownload",
"name": "下载资料"
}
,
"homework": {
"icon": "es-icon es-icon-graphicclass",
"name": "作业"
}
}
1761872509
