成本会计

课程介绍 Course Introduction

学分：3 | 先修课：财务会计 | 学期：大二下

成本会计课程聚焦于企业成本的核算、分析与控制。内容包括成本核算的基本原理、品种法、分批法、分步法等成本计算方法，以及标准成本制度、作业成本法、质量成本、责任成本等专题。学生将掌握成本数据的生成与应用，为企业成本管理和决策提供支持。

Cost Accounting focuses on cost calculation, analysis, and control in enterprises. Topics include basic principles of cost accounting, job order costing, process costing, standard costing, activity-based costing, quality costs, and responsibility costing. Students master the generation and application of cost data to support enterprise cost management and decision-making.

大作业 Final Project

作业标题：制造企业成本核算系统设计与成本分析

以一家制造企业为案例，设计其成本核算体系，选择合适的成本计算方法，设置成本项目和成本明细账，完成一个月的成本核算流程，计算产品成本。同时运用作业成本法进行对比分析，识别成本改进机会，提出成本控制建议。

Using a manufacturing company case, design a cost accounting system, select appropriate costing methods, set up cost items and subsidiary ledgers, complete one month of cost calculation process, and compute product costs. Compare with activity-based costing, identify cost improvement opportunities, and propose cost control recommendations.