论文部分内容阅读
时代的发展,也促进了会计学科的发展,随着会计理论逐渐的成熟,成本会计与会计学科进行了分离,使得成本会计成为了独立的学科,以往的会计理论中会计核算,使用的方法是历史成本法,然而,这类的方法无法适应当代的社会发展需求。就目前的现状来看,成本会计与管理进行了有机的融合,更给成本会计的发展提出的要求越来越高,本文针对企业成本会计发展趋势分析及对策进行了论述,希望有一定的帮助。
The development of the times also promoted the development of the accounting discipline. With the gradual maturity of the accounting theory, the cost accounting and the accounting discipline were separated, making the cost accounting an independent discipline. The accounting methods used in accounting theory were However, this kind of method can not meet the needs of contemporary social development. As far as the current situation is concerned, the cost accounting and management are organically integrated, and the requirements for the development of cost accounting are getting higher and higher. This article discusses the development trend of cost accounting in enterprises and countermeasures, and I hope some help .