摘要
通过对现代成本会计内容的界定 ,指出了完善和发展成本会计的方向 ,并就建立成本会计假定、准确界定成本会计的一些基本概念。
By definition of modern cost accounting contents,the author points out the way to improve cost accounting, puts out views on developing cost accounting in respect of establishing cost accounting assumption,defining precisely its basic concepts and re-assorting and reflecting expenditure elements.
出处
《株洲工学院学报》
2002年第2期55-56,共2页
Journal of Zhuzhou Institute of Technology
关键词
成本会计
内容
成本会计假定
基本概念
成本构成要素
cost accounting contents
cost accounting assumption
basic concepts
expenditure element.
