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本文浅析了作业成本会计的主要特点,是一个国家最先进的综合的会计管理模式的计算和成本管理相结合的新的成本计算系统。经营成本的确认,计量,提供动态的资讯。在这个基础上,阐述和分析作业成本会计的应用在发达国家的地位,进一步说明了经济和社会价值的作业成本会计的应用。所以实施作业成本会计的基本理念,作业成本会计基础工作的具体建议是基于我们的技术和经济发展的现状和实施步骤。
This paper analyzes the main features of ABC and is a new cost calculation system that combines the most advanced and comprehensive accounting management model with cost management. Confirmation of operating costs, measurement, to provide dynamic information. On this basis, elaborating and analyzing the application of ABC in developed countries and further illustrating the application of ABC in economic and social value. Therefore, the implementation of the basic concepts of ABC, the specific recommendations of the basis of ABC are based on the status quo and implementation steps of our technology and economic development.