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经济的发展促使会计工作不断完善,随着会计工作在社会经济活动中的作用越来越重要,成本会计更加体现出其在经济发展中的作用。成本会计反映与监督的主要内容是企业生产经营过程中各种费用的支出以及产品生产成本和期间费用的形成,即成本的对象是会计对象要素中的“费用”要素。而现代成本会计是成本核算与生产经营的直接结合,它是运用专门的管理技术和方法,以货币为主要计量单位,对生产经营过程中的劳动耗费进行预测、决策、计划、控制、核算、分析和考核的一系列价值管理活动。文章通过分析现代成本会计的概念及特点,对现代成本会计在新经济时代面临挑战时提出了一些应当注意的事项。
With the development of economy, accounting work is continuously perfected. As the role of accounting work in social economic activities becomes more and more important, cost accounting more shows its role in economic development. The main content of cost accounting reflection and supervision is the expenditure of various expenses during the process of production and operation, as well as the cost of production and the expense of the period. That is, the object of cost is the “expense” element in the accounting object element. Modern cost accounting is a direct combination of cost accounting and production management. It uses specialized management techniques and methods, takes monetary as the main unit of measurement, and forecasts, decides, plans, controls and accounts for the labor costs in the course of production and operation, Analysis and assessment of a series of value management activities. By analyzing the concept and characteristics of modern cost accounting, the article puts forward some issues that should be noticed when facing the challenge of the new economy.