完全成本法的局限性及改革设想

The Limitation of the Absorption Cost Method and the Reform Ideas

我国现行传统成本会计———制造成本法,受到组织内硬环境变化和软环境创新的冲击,其自身也有在诸多局限性,因而为适应经济发展的需要,对其进行改革就成为必然。

The present traditional cost accounting-manufacture cost method is being challenged not only by the change of hard environment but also by the innovation of the soft environment within the organization. Moreover the method itself has a few limitations. Therefore it is necessary to reform it in order to adapt to the economic development.