| 论成本计算方法与改革模式 |
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| 引用本文： | 罗先进. 论成本计算方法与改革模式[J]. 湖南工程学院学报(社会科学版), 2002, 12(1): 44-49 |
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| 作者姓名： | 罗先进 |
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| 作者单位： | 湖南工业职工大学,湖南,湘潭,411104 |
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| 摘 要： | 在简要分析了制造成本法的特点 ,成本计算步骤 ,适用条件及存在不足的基础上。导入了作业成本法的成本观 ,介绍了作业成本法成本计算步骤 ,提出了推广应用该成本计算方法应注意的问题。并指出改革成本计算法的关键是转变传统的成本观念。
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| 关 键 词： | 成本计算方法 作业成本法 成本观念 |
| 文章编号： | 1671-1181(2002)01-0044-06 |
| 修稿时间： | 2001-11-22 |
Study on Cost Calculating Way and Reform Pattern |
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| LUO Xian-jin. Study on Cost Calculating Way and Reform Pattern[J]. Journal of Hunan Institute of Engineering(Social Science Edition), 2002, 12(1): 44-49 |
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| Authors: | LUO Xian-jin |
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| Abstract: | The characteristics,calculating steps,applicable conditions and disadvantages of the manufacturing cost way are analyzed in this paper.Both the concept of operation coot way and the calcucating steps of operating cost way are introduced in this paper.Some problems that wice probably appear when the way is applied in practice should be avoided.The key of changing cost calculating way is the change of traditional cost concept. |
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| Keywords: | cost calculating way operating cost way cost concept |
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