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成本会计的发展是企业制造技术及管理理论与方法创新的结果,是一个需求带动制度创新的过程。新的制造环境影响和决定着成本会计的发展趋势,文章主要分析新的制造环境下管理理论及方法的创新对成本会计的影响,探讨了相关的对策。
The development of cost accounting is the result of innovation in manufacturing technology and management theories and methods of enterprises, and is a demand driven innovation process. The new manufacturing environment affects and decides the development trend of cost accounting. The article mainly analyzes the impact of management theory and method innovation on cost accounting under new manufacturing environment and discusses the related countermeasures.