论文部分内容阅读
随着现代社会的飞速发展、科技的不断进步,成本会计一直不断的引进一些新的理念和内容,同时,成本会计的应用范围也扩展的越来越大,其内涵也被我们不断拓展,得到了基本运用。本文从对基本的成本会计的发展阶段、成本会计发展现状以及成本会计的发展策略三方面进行阐述,期望成本会计能更好地适用于现代企业管理的要求,使现阶段成本会计的发展满足于我国的基本国情需求,让市场经济得到大幅度的提升。
With the rapid development of modern society and continuous improvement of science and technology, cost accounting has been constantly introducing some new ideas and contents. At the same time, the scope of application of cost accounting has also been expanding and its connotation has been continuously expanded to obtain The basic use. This paper elaborates the development of basic cost accounting, the status quo of cost accounting and the development strategy of cost accounting. It is expected that cost accounting can be better applied to the requirements of modern enterprise management and the present cost accounting is satisfied with the development of cost accounting The basic national conditions of our country demand, so that the market economy has been greatly improved.