论文部分内容阅读
当今世界的工业生产和第三产业已经兴起了所谓“新产业社会潮流”，这股潮流使得经营环境发生了种种目不暇接的变化，冲击并将持续影响管理会计与成本管理的理论与实务。经营环境的变化推动着企业管理手段的发展，作业成本管理（ Activity－ Based Cost management,ABCM）与成
The industrial production and the tertiary industry in the world today have started the so-called “trend of new industrial society”. This trend has brought about dizzying changes in the business environment, and will continue to impact the theory and practice of management accounting and cost management. Business environment changes promote the development of business management tools, Activity-Based Cost Management (ABCM) and into