中西方分步法成本核算理论与方法比较

A Comparison of the Theory and Method of Process Cost Accounting Home and Abroad

本文从分析中西方分步法成本核算的理论内涵出发，比较双方成本核算的方法，期望我们能够学习西方先进的理论思想，提高成本核算的水平。

Starting out with an analysis of the theoretical meaning of the process cost accounting both home and abroad, this paper sets out to make a comparison of the cost accounting methods of both sides, expecting to learn from the west their advanced theories to help us improve the level of cost accounting.