摘要
21世纪成本会计的新发展起因于企业制造环境的变迁以及现代管理理论与方法的创新 ,本文针对其发展趋势提出了应对之策。
Changes of manufacturing environments in enerprises and innovation of modern management theories and methods brings about new development of cost accounting in the 21st century. This paper presents countermeasures in accordance with trend of development of cost accounting.
出处
《南京经济学院学报》
2001年第4期43-46,共4页
Journal of Nanjing University of Economics
