【摘要】 随着企业内外部环境的变化,成本会计创新势在必行。本文认为,资源消耗会计是成本会计创新的产物,充分认识资源消耗会计的理论内涵,对于推动成本会计的改革与发展具有积极的现实意义。更多还原

【Abstract】 Along with the changes of enterprises’ internal and external environments,it is imperative for the cost accounting innovations.This article believes that the resource consumption accounting is a product which cost accounting innovates.There is a very positive practical significance for pushing forward the innovation and development of cost accounting if understanding fully the resource consumption accounting’s theoretical connotations.更多还原