改进成本管理挖掘企业潜力刘长利改进成本核算办法，变全部成本法为制造成本法是我国会计改革的一项重要内容，也是会计工作的一大进步。它不仅能够更好地贯彻权责发生制和配比原则的要求，使成本核算更加科学、合理、有效，而且对于企业改进成本管理，挖掘潜力，具有重要... Improving cost management and tapping corporate potential Liu Changli’s approach to improving cost accounting and changing the full cost method to manufacturing cost method is an important part of China’s accounting reform and a major step forward in accounting. It not only can better implement the requirements of the accrual system and the principle of rationing, making cost accounting more scientific, reasonable, and effective, but also important for enterprises to improve cost management and tap potential...