成本还原与成本分析数学方法应用质疑

A Query on Mathematic Method Application for Cost Restore and Analysis

本文通过简单的数学求证分析,就当前我国会计学教材中普遍存在的关于数学方法在成本还原与成本分析中的误用和滥用问题提出质疑,为从根本上彻底摈弃这些已在我国会计学教材中沿用了几十年的不科学的传统成本计算分析方法提供基本依据。

On basis of simple maths evaluation analysis, the author proposes queries on the misuse and abuse of mathematic method application for cost restore and analysis in accounting textbooks in China, then it provides some basic principles for thoroughly forsaking unscientific and traditional cost calculation and analysis methods that have been used for several decades in Chinese accounting textbooks.