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为适应新形势下成本会计职责要求,有必要对影响成本会计的环境、理论因素进行梳理、探讨,正确掌握破解成本谜团的方法,发挥成本会计的职能作用。
In order to meet the requirements of cost accounting in the new situation, it is necessary to sort out the environmental and theoretical factors that affect cost accounting, discuss and correctly grasp the methods of cracking cost mysteries and bring into play the functional role of cost accounting.