一、战略成本管理框架下成本核算方法存在的缺陷首先,现行成本核算方法从各自所提供的会计信息是否具有可靠性以及对企业战略决策的有用性出发决定其是否符合战略成本管理的要求。传统的成本核算方法是在以大批量、少品种以及卖方市场为特征的传统生产方式下,基于对产品生产成本进行核算的基础上形成的,主要包括品种法、分批法、分步法三种基本方法。传统成本核算方法按照直接材料、直接人工、制造费用三个 First, the shortcomings of the cost accounting method under the strategic cost management framework First of all, the current cost accounting methods from the availability of their own accounting information is reliable and useful for strategic decision-making to determine whether it meets the requirements of strategic cost management. The traditional method of cost accounting is based on the accounting of production costs under the traditional production methods characterized by high-volume, low-variety and seller’s markets. The main methods include the variety method, the batch method, the step-by-step method three The basic method. Traditional cost accounting methods in accordance with the direct materials, direct labor, manufacturing costs three