摘要
以新颁布的《企业会计准则》和《工业企业会计制度》为理论根据 ,并按照理论联系实际的原则 ,着重阐述了企业内部成本核算的几个方面的问题 ,对当今企业降低成本 ,加强企业管理 。
On a basis of later issued Enterprise Accounting Creterion and Regulation for lndustial Eilerprise Accaunting and the principle of comection theory with practice,some problems of cost accounting in enterprises discussed mainly have practical significance in reduction of enterprise cost,improvement of management and economic benefits.
出处
《黑龙江交通科技》
2001年第6期77-80,共4页
Communications Science and Technology Heilongjiang
关键词
成本核算
会计制度改革
cost accounting
reformation of accounting system
