| 浅谈变动成本法 |
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| 引用本文： | 韩波,戴强. 浅谈变动成本法[J]. 佳木斯大学学报, 1995, 0(1) |
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| 作者姓名： | 韩波 戴强 |
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| 作者单位： | 佳木斯工学院 |
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| 摘 要： | 本文介绍了变动成本法的基本含义，系统地分析了变动成本法特点，意义及作用．指出了传统财务会计中成本计算方法的不足，提出了在社会主义市场经济条件下采用变动成本法的必要性．
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| 关 键 词： | 变动成本 变动成本法 全部成本法 |
A DISCUSSION ON CHANGE COST METHOD |
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| Han Bo, Dai Qang. A DISCUSSION ON CHANGE COST METHOD[J]. Journal of Jiamusi University(Natural Science Edition), 1995, 0(1) |
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| Authors: | Han Bo Dai Qang |
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| Affiliation: | Han Bo; Dai Qang(Jiamusi Institute of Technology) (State Farms Aaministrative Bureu of Hei Longjiang) |
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| Abstract: | This paper introduces the basic implication of change cost method,it analysessystem-atically the feature, significance and function of change cost method, and points out theinsufficient of cost calculation method about traditional finance accounting. Finally, It puts forward the necessity of adopting change cost method in socialist morket economy. |
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| Keywords: | change cost change cost metyod whole cost method |
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