论文部分内容阅读
在市场经济不断发展的今天,成本会计系统越来越受到企业的普遍关注,对成本会计系统的研究提供了良好的空间环境。而采用制造成本法,还是采用变动成本法却众说纷纭,制约了成本会计系统的规范和有效管理,其重要原因之一就是没有把制造成本法和变动成本法有机结合起来。如果能将二者有机结合起来,这对于深化成本会计系统、优化成本会计管理无疑具有提纲挈领的作用。
With the continuous development of market economy, cost accounting system has drawn more and more attention from enterprises and provided a good space environment for the study of cost accounting system. However, the use of manufacturing cost method, or the use of variable cost method, but different opinions, restricted the cost accounting system standard and effective management, one of the important reasons is that the manufacturing cost method and the variable cost method are not organic combination. If the two can be organically combined, which is undoubtedly an outline of the role of deepening the cost accounting system, optimizing cost accounting management.