【摘要】 从作业成本计算出发,以作业管理为前提,说明作业成本会计是一种集成本计算与成本管理为一体的全新的会计管理模式,是一种先进的成本计算系统。在此基础上,进一步说明作业成本会计在我国应用的经济价值和社会价值,并根据我国技术和经济发展的现状提出在引进作业成本会计时应做的基础工作和注意的问题。更多还原

【Abstract】 With operation cost accounting and operation management as the presuppositions, operation cost accounting is a brand-new mode of accounting management integrating cost accounting and cost management. As an advanced cost calculating system, the economical and social values of the application of operation cost accounting in China are investigated. Based on the present state of technical and economical developments in China, the basic work and the precautions for introducing operation cost accounting are proposed.更多还原