自考教材:13139成本会计（2023年版）

自考科目信息

出版信息

书名：成本会计（2023年版）（含：成本会计自学考试大纲）
主编：林莉
出版社名称：中国财政经济出版社
出版时间：2023-12
定价：50.00元
ISBN编号：9787522324654

目录

成本会计自学考试大纲
大纲前言······························(2)
课程性质与课程目标······························(3)
考核目标······························(5)
课程内容与考核要求······························(6)
关于大纲的说明与考核实施要求······························(24)
附录:题型举例······························(28)
大纲后记······························(30)

成本会计
编写说明······························(32 )

第一章 总论······························(33)
第一节 成本的含义及作用······························(33)
第二节 成本会计的历史沿革······························(36)
第三节 成本会计的对象、职能和任务······························(45)
第四节 成本会计的基础工作和工作组织······························(48)

第二章 成本核算要求、费用分类及成本核算一般程序······························(53)
第一节 成本核算要求······························(53)
第二节 费用分类······························(56)
第三节 产品成本核算一般程序······························(63)

第三章 费用在受益对象之间的归集与分配······························(68)
第一节 要素费用的归集与分配······························(68)
第二节 辅助生产费用的归集与分配······························(87)
第三节 制造用的归集与分配······························(98)
第四节 废品损失与停工损失的归集与分配······························(103)
第五节 期间费用的核算······························(108 )

第四章 生产费用在完工产品与在产品之间的分配······························(113)
第一节 在产品及其数量的核算………······························(113)
第二节 生产费用在完工产品与在产品之间的分配方法及成本结转的核算······························(116)

第五章 成本计算的基本方法······························(132 )
第一节 成本计算的基本方法概述······························(132)
第二节 品种法······························(136)
第三节 分批法······························(145)
第四节 分步法······························(153)

第六章 成本计算的辅助方法······························(172 )
第一节 分类法······························(172)
第二节 定额法······························(178 )
第三节 联产品、副产品成本计算的方法······························(194)

第七章 作业成本法······························(200)
第二节 作业成本法的核算程序······························(200)
第一节 作业成本法概述······························(205)
第三节 作业成本法评价······························(210)

第八章 成本报表的编制与分析······························(213)
第一节 成本报表概述······························(213)
第二节 成本报表的编制······························(215)
第三节 成本报表的分析方法······························(219)
第四节 成本报表的分析······························(223)

第九章 成本控制与成本考核······························(232)
第一节 成本控制方法······························(232)
第二节 标准成本控制······························(236)
第三节 责任成本控制······························(247)
第四节 目标成本控制······························(255)

后记······························(259)