《成本会计》共十六章,第一、二章概括阐述成本会计的基本理论问题。第三至十五章展开论述工业企业的成本核算方法,其中第三至七章分别介绍各项费用要素如何分配到各种产品“基本生产成本”科目下的各个成本项目(主要解决费用的横向分配问题);第八章阐明汇集在“基本生产成本”科目中的生产费用如何分配给完工产品和月末在产品,从而计算出完工产品和月末在产品的生产成本(解决费用的纵向分配 “Cost Accounting” a total of sixteen chapters, the first and second chapter outlines the basic theory of cost accounting issues. The third to the fifteenth chapter discusses the cost accounting methods of industrial enterprises, of which chapters three to seven introduce how the various cost elements are allocated to various cost items under the “basic production cost” of the various products (mainly to solve the cost horizontal Distribution); Chapter 8 clarifies how production costs collected in “basic production costs” are allocated to finished products and end-of-month products to calculate the finished product and the end-of-month production costs of the product (to address the longitudinal distribution of costs