| 成本会计的发展趋势及对策 |
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| 引用本文： | 吕宏新.成本会计的发展趋势及对策[J].科技情报开发与经济,2006,16(13):110-111. |
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| 作者姓名： | 吕宏新 |
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| 作者单位： | 中国石化股份公司华北分公司,河南,郑州,450006 |
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| 摘 要： | 由于企业制造环境的变化与管理理论方法的创新,使传统的成本会计技术与方法无法满足成本计算和控制的要求。我国应从加强成本理论研究、树立成本效益和成本回避思想等方面采取对策,以提高成本会计水平。
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| 关 键 词： | 成本会计 成本效益 成本回避 成本管理 |
| 文章编号： | 1005-6033（2006）13-0110-02 |
| 收稿时间： | 2006-03-25 |
| 修稿时间： | 2006年3月25日 |
The Developing Trend of and the Countermeasures for the Cost Accounting |
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| L Hong-xin.The Developing Trend of and the Countermeasures for the Cost Accounting[J].Sci-Tech Information Development & Economy,2006,16(13):110-111. |
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| Authors: | L Hong-xin |
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| Institution: | L(U) Hong-xin |
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| Abstract: | The variation of enterprise's manufacturing environment and the innovation of the management theory and method make the technique and method of the cost accounting can't meet the needs of the cost calculation and control.Our country should adopt some countermeasures in strengthening the research on the cost theory,and establishing the cost benefit thought and the cost avoidance thought,etc.for increasing the level of our country's cost accounting. |
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| Keywords: | cost accounting cost benefit cost avoidance cost control |
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