【摘要】 传统的历史成本制度存在严重缺陷。近年来,企业在改革实践中出现了许多新的创造,但距离建立一套适应我国现代化建设需要的成本制度还很遥远。本文提出了适应我国现代化建设需要的成本制度标准,并建立了在标准成本制的基础上,以变动成本制与责任成本制相结合的目标成本承包责任制。更多还原

【Abstract】 There are some serious defects in the traditional cost system. This paper presents a standard of the cost system to satisfy the requirements of the construction to be modernized in our country. On the basis of the standard cost system, a contract responsiblity system of target cost is established which combines the variable cost system with the responsibility cost system.更多还原