【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更多还原

【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.更多还原