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控制作为当代会计的基本功能,已为大多数会计界同仁所承认,但在构造会计控制体系和结构上则是仁者见仁,智者见智。一般地,资金运动会计控制按其运动环节可分为筹资、投资、成本、盈利等,这其中具有重要意义的是成本控制。易庭源教授在出版的《工业成本学》著作和发表的《深化企业改革新思路》文章中,详尽地论述了自己的成本控制思想。他认为:成本控制有广义和狭义之分,狭义成本控制,是指生产过程中的定额法成本控制;广义成本控制,是指事前、事中、事后三方面的成本控制。广义成本
As the basic function of contemporary accounting, control has been acknowledged by most accountants in the accounting profession. However, in the construction of the accounting control system and structure, it is seen as a benevolent person and the wise see wisdom. Generally speaking, financial sports accounting control can be divided into fundraising, investment, cost, profit, etc. according to its movement. Among these, cost control is of great significance. Prof. Yi Tingyuan elaborated his own cost control ideology in his book “Industrial Costing” and in the article “Deepening the New Thought of Enterprise Reform.” He believes that: There are broad and narrow senses of cost control. Narrow cost control refers to the cost control of the fixed method in the production process; generalized cost control refers to the cost control in the prior, the incident, and the post-event. Generalized cost