| 成本核算管理系统的通用性研究 |
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| 引用本文： | 赵惠芳,韦秀长,余本功.成本核算管理系统的通用性研究[J].合肥工业大学学报(自然科学版),1999(6). |
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| 作者姓名： | 赵惠芳 韦秀长 余本功 |
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| 作者单位： | 合肥工业大学管理学院!安徽合肥230009 |
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| 摘 要： | 成本核算是财务管理的一个重要组成部分。由于成本核算的复杂多样性,使得会计电算化中的成本核算管理系统难以实际应用。文章分析了制约成本核算管理系统推广应用的因素,提出了改进措施,并重点研究应用快速原型法和面向对象的设计方法和技术提高成本核算管理系统的通用性
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| 关 键 词： | 成本核算管理 成本核算 标准成本 会计电算化 |
Study on currency feature of cost measure management system |
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| ZHAO Hui fang,WEI Xiu chang,YU Ben gong.Study on currency feature of cost measure management system[J].Journal of Hefei University of Technology(Natural Science),1999(6). |
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| Authors: | ZHAO Hui fang WEI Xiu chang YU Ben gong |
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| Abstract: | Cost measure is an important part of the financial management,and the complexity and variety of cost measure make the Cost Measure Management System (CMMN) in the computerized accounting meet many difficulties in the practical application. In the paper,the factors of restricting CMMN are analyzed,the improved measures are proposed,and emphases are put on the technologies in applying the prototype creating method and the object oriented method to enhance the currency of CMMN. |
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| Keywords: | cost measure management cost measure normal cost computerized accounting |
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