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浅议物料流量成本会计的不足与完善路径 被引量:3

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摘要 文章对物料流量成本会计在实际应用过程中存在的问题进行了分析,即对资本性质的资产形成的"负产品"关注不够、对"负产品"的核算过于简单、对温室气体的排放关注不够。并重点选取了"负产品"核算过于简单这一问题进行了分析,提出废弃物产品的概念和产品净成本的核算与管理方法。
作者 高大钢
出处 《生产力研究》 2013年第6期166-168,共3页 Productivity Research
基金 教育部博士研究生创新项目"南京大学国际化会计学博士项目"(IAPHD)
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