摘要
从对成本系统的演进及其高级化趋势的描述与反思入手 ,深入分析了我国成本理论与实践的根本缺陷 ,并对现代成本效用控制的理念与基本模型进行了有益探索。
A description is made of the evolution of the cost system and its trend toward high gradation.Then,an analysis is made of the principal defects of China's cost theory and practice and an exploration is made of the modern idea of cost control and its basic models.
出处
《西安石油学院学报（社会科学版）》
2003年第2期3-8,共6页
Journal of Xi'an Petroleum Institute(Social Sciences)
关键词
成本系统
高级化
成本效用
cost system
high gradation
cost utility
