初探责任会计在ＣＯＳＴＡＳ中的应用陆锦兰“外轮理货行业财务处理系统”简称ＣＯＳＴＡＳ，于１９９３年自行研制成功，现已在全国若干分公司推广试用。该系统具有运算速度快，存储量大，处理方便等特点，从根本上扭转了手工操作迟缓的弊病，基本上能满足理货行业各分公... Preliminary Study on the Application of Responsible Accounting in COSTAS Lu Jinlan “COSCAS”, the abbreviation of COSTAS, was successfully developed in 1993 and is now being promoted and piloted in several branches across the country. The system has the characteristics of fast computing speed, large storage capacity, easy handling and so on, fundamentally reversing the drawbacks of manual operation delay, which basically can meet the needs of various branch offices in the tally industry.