| 试论新经济时代的成本会计 |
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| 引用本文： | 张艳荣.试论新经济时代的成本会计[J].芜湖职业技术学院学报,2004,6(4):23-25. |
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| 作者姓名： | 张艳荣 |
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| 作者单位： | 东北财经大学,辽宁,大连,116025 |
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| 摘 要： | 新经济为"适时制"、"全面质量管理"等管理理念、理论与方法提供了实现平台。 新经济必然会带来成本会计的深刻变革。未来的成本会计无论在成本管理思想上,还是在 成本核算范围与方法上均有新的突破。
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| 关 键 词： | 新经济 适时制 倒推成本法 作业成本法 |
| 文章编号： | 1009-1114(2004)-04-0023-03 |
| 修稿时间： | 2004年5月17日 |
Cost Counting at New Economic Era |
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| ZHANG Yan-rong.Cost Counting at New Economic Era[J].Journal of Wuhu Vocational Institute of Technology,2004,6(4):23-25. |
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| Authors: | ZHANG Yan-rong |
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| Institution: | ZHANG Yan-rong |
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| Abstract: | New economy has provided a basis for managerial thought, theory and method of "Just in Time System" , "Total Quality Management" , and so on. New economy must bring up deeply innovation in cost counting. For the future cost counting will break through not only in cost managerial thought but also in the scope and method of cost counting. |
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| Keywords: | new economic just in time system back flush costing activity-based costing |
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