市场经济条件下对成本内涵及其核算的再认识

Rethinking on Cost's Connotation and Cost Accounting in Market-economy

在市场经济的条件下,企业是市场竞争的主体,企业要获取利润,必须研究成本的内涵、成本的管理及其核算,本文对此提出了建议。

Under the condition of market-economy, the enterprises are the subjects of the market competition. For the purpose of gaining the profits the enterprises must study the cost connotation, cost management, and cost accounting. In accordance with the above-mentioned studies, this article sets forth some suggestion.