摘要
成本核算是强化企业成本管理的一项重要手段。文章阐述了成本核算报表的作用、种类、编制程序、计算内容以及提高成本核算水平的方法。
Cost accounting is an important method for strengthening enterprise cost management. This paper expounds the functions, kinds, programming and calculating contents of repot forms of cost accounting and the methods of increasing the level of cost accounting.
出处
《科技情报开发与经济》
2003年第8期235-236,共2页
Sci-Tech Information Development & Economy
关键词
成本核算
企业成本管理
企业内部核算
cost accounting
enterprise cost management
enterprise internal accounting
