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本文主要针对目前成本会计理论中,关于成本计算对象单一性的认识,通过运用马克思的时空观来重新认识成本计算对象。为了正确计算产品成本,除了考虑企业的生产类型和管理要求,采用不同的成本计算方法。更重要的是确定成本计算对象时,要考虑什么时间、什么空间、什么地点的产品。我们只有全方面的理解成本计算对象,才能正确计算产品的成本,才能为经营管理更好的服务。
In this paper, the current theory of cost accounting, the cost of the unity of the object of understanding, through the use of Marx’s concept of time and space to re-understand the object of cost calculation. In order to calculate the product cost correctly, in addition to considering the production type and management requirements of the enterprise, different cost calculation methods are adopted. More important is to determine the cost of computing objects, what time to consider, what space, where the product. We only understand the full range of cost object, in order to correctly calculate the cost of the product in order to better service management.