摘要
通过对企业簿记经济管理中人力、物力要素的深刻剖析,提出了经济管理效果评价思路,阐述了必须尊重价值规律的学术观点,并对其进行了研究和论述。
Manpower and material resources key elements are profoundly analyzed in enterprise bookkeeping economical management,economical management effect evaluation thinking is advanced, acadenmic opinion of resecting value law is set forth, researched and discussed.
出处
《冶金信息导刊》
2009年第1期47-48,共2页
Metallurgical Information Review
关键词
具体劳动
抽象劳动
人力物力
价值规律
簿记
无形磨损
specific labour
abstract labour
manpower and material resources
value law
bookkeeping
invisible wear