| 传统成本法问题研究 |
| |
| 引用本文： | 王平心,张枫,等.传统成本法问题研究[J].西安交通大学学报(社会科学版),2000,20(3):16-19. |
| |
| 作者姓名： | 王平心 张枫 等 |
| |
| 作者单位： | 西安交通大学会计学院!陕西西安710049 |
| |
| 基金项目： | 国家自然科学基金重大项目 !( 59990 4 70 -4 ),国家自然科学基金项目! ( 79770 0 71),财政部重点会计科研基金项目!( 1999-2 8) |
| |
| 摘 要： | 科技发展和市场竞争 ,是传统成本法造成不同产品之间的“成本转移”问题的基本原因 ;批量差异、工艺差异、品种规格差异是三种常见的“成本转移”形式 ;“成本转移”使产品成本信息失真 ,并导致经营决策失误、成本控制失败 ,最终降低企业的竞争能力和盈利能力
|
| 关 键 词： | 传统成本法 作业成本法 成本转移 |
Study on Problems of Traditional Costing Methods |
| |
| WANG Pin xin,ZHANG Feng,YU Hong tao.Study on Problems of Traditional Costing Methods[J].Journal of Xi'an Jiaotong University(Social Sciences),2000,20(3):16-19. |
| |
| Authors: | WANG Pin xin ZHANG Feng YU Hong tao |
| |
| Abstract: | Technology development and market competition constitute the basic reasons for the problem of "cost transfer" among different products; differences in batches, processes, and products varieties are three common forms of "cost transfer"; "cost transfer" produces inaccurate cost information, resulting in wrong operation decisions and cost control debacle, and eventually lessening the competitive power and profitability. |
| |
| Keywords: | costing method activity based costing method cost transfer |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
