论文部分内容阅读
随着商品经济的不断发展,成本会计是一种投入和消耗的核算活动。目前经济发展的快速发展,已经将传统的会计淘汰了。所以商品经济未来的走向,必然需要对成本会计进行改革创新。本文对成本会计的基础理念到成本会计的改革创新理念为目的,进行简单的介绍,然后对成本会计创新的特点即资源消耗会计进行简单描述。
With the continuous development of commodity economy, cost accounting is an accounting and consumption accounting activities. At present, the rapid development of economic development has eliminated the traditional accounting. Therefore, the future direction of commodity economy will inevitably require cost accounting reform and innovation. In this paper, the basic concept of cost accounting to the cost accounting reform and innovation concept for the purpose of a brief introduction, and then the characteristics of cost accounting innovation that resource consumption accounting simple description.