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刍论成本核算

Study on Costing
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摘要 成本核算是财务管理的重点,要抓好成本核算就要理解掌握成本与成本核算的概念含义,夯实成本核算基础,确保成本核算的顺利进行。文中对成本核算是一项系统工程进行了刍论。旨在探讨加强和改进成本核算,使成本信息真实可靠。 Cost accounting is the focus of financial management, this paper proposes to grasp the concept of cost accounting is necessary to understand and grasp the meaning of the costs and cost accounting, cost accounting reinforce the foundation to ensure the smooth conduct of cost accounting. And cost accounting is a system made of Ethnics. It aims to explore ways to strengthen and improve cost accounting, cost information is true and reliable.
作者 张淑艳
出处 《物流工程与管理》 2015年第6期154-155,104,共3页 Logistics Engineering and Management
关键词 成本核算 成本管理 生产费用 工资费用 costing cost management production costs salary costs

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