论新经济环境下成本会计的职能

On Developing of Cost Accounting Function in the new Economical Environment

新经济环境下成本会计职能的发挥是每个组织中的管理者所关注的重要课题,本文通过新经济环境对成本会计的挑战及管理理论与方法创新对成本会计影响的分析,提出新经济环境中发挥成本会计职能应采取的对策。

The development of cost accounting function in the new economical environment is one of the important tasks that the administrators have to pay close attention to it in every organization. By challenging cost accounting for new economical environment and analyzing influence the contrivance of administrative theories and methods on cost accounting, the paper put forwards concerning strategies about the development of the cost accounting function.