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2004•Journal of Fujian College of Architecture & C.eRequires access

On the application of operation cost accounting in China

Huang Fu-ping

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Abstract

With operation cost accounting and operation management as the presuppositions, operation cost accounting is a brand-new mode of accounting management integrating cost accounting and cost management. As an advanced cost calculating system, the economical and social values of the application of operation cost accounting in China are investigated. Based on the present state of technical and economical developments in China, the basic work and the precautions for introducing operation cost accounting are proposed.

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What this paper is about

With operation cost accounting and operation management as the presuppositions, operation cost accounting is a brand-new mode of accounting management integrating cost accounting and cost management. As an advanced cost calculating system, the economical and social values of the application of operation cost accounting in China are investigated. Based on the present state of technical and economical developments in China, the basic work and the precautions for introducing operation cost accounting are proposed.

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Available abstract

With operation cost accounting and operation management as the presuppositions, operation cost accounting is a brand-new mode of accounting management integrating cost accounting and cost management. As an advanced cost calculating system, the economical and social values of the application of operation cost accounting in China are investigated. Based on the present state of technical and economical developments in China, the basic work and the precautions for introducing operation cost accounting are proposed.

Key concepts: Cost accounting, Cost–volume–profit analysis, Management accounting, Throughput accounting, Total absorption costing, Accounting, Environmental full-cost accounting, China

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