摘要
分析了责任成本在沈阳有色金属研究院冶金化工厂应用的可行性 ,指出了责任成本产生的意义 ,实行责任成本应具备的条件与其应遵循的原则 ,给出了制定责任成本的框架及成本核算的方法。
The paper analyzed the feasibility of applying responsibility costing in Metallurgy and Chemical Plant of Shenyang Research Institute of Nonferrous Matals,put forward the significance and principle of carry out responsibility costing,and gave its frame and method of cost accounting.
出处
《有色矿冶》
2003年第2期54-58,共5页
Non-Ferrous Mining and Metallurgy
关键词
责任成本
冶金企业
成本核算
成本会计
responsibility costing
metallurgy enterpries
cost accounting
