期刊文献+

物质流成本会计核算浅探 被引量:3

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摘要 本文在回顾历史研究文献的基础上,系统阐述物质流成本会计的基本思想、核算原理和应用方法,以期促进企业资源节约活动的开展。
作者 郑玲
机构地区 湖南商学院
出处 《财会月刊(中)》 2010年第3期27-29,共3页 finance and accounting monthly
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  • 10Kokubu K, Campos M K S, Furukawa Y, et al. Material flow cost accounting with ISO 14051 [J]. ISO Management System, 2009,9 (1):15-18.

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