| 小微型企业产品成本核算方法研究 |
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| 引用本文： | 梁岩,柴文博,刘非菲.小微型企业产品成本核算方法研究[J].广西财经学院学报,2013(3):99-102. |
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| 作者姓名： | 梁岩 柴文博 刘非菲 |
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| 作者单位： | [1]东北财经大学统计学院,辽宁大连116025 [2]沈阳师范大学管理学院,辽宁沈阳110034 [3]渤海大学管理学院,辽宁锦州121000 |
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| 基金项目： | 辽宁省社科联基金项目“关于在辽宁省区域金融中心建立社会责任投资基金的可行性研究”（2011lslkt-glx-07） |
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| 摘 要： | 加强成本核算是现代企业管理的核心内容,但我国小微型企业成本核算制度还存在着很多问题,影响了小微型企业的进一步发展。对小微型企业成本核算现状与重要性进行了分析,提出了小微型企业成本核算的原则与具体方法。
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| 关 键 词： | 小微型企业 成本核算 制度 |
Analysis of the Cost Accounting System of Small and Micro-Enterprises |
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| LIANG Yan,CHAI Wen-bo,LIU Fei-fei.Analysis of the Cost Accounting System of Small and Micro-Enterprises[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2013(3):99-102. |
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| Authors: | LIANG Yan CHAI Wen-bo LIU Fei-fei |
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| Institution: | 1.College of Statistics,Dongbei University of Finance and Economics,Dalian 116025,China; 2.CoUege of Management, Shenyang Normal University, Shenyang 110034, China; 3.College of Management,Bohai University , Jinzhou 121000 , China ) |
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| Abstract: | Cost accounting is the core of modem enterprise management,but the cost accounting system of small and micro-enterprises in China still has many problems that affect the further development of small and micro enterprises. This paper analyzes the current situation and importance of cost accounting for small and micro-enterprises,and put forward principles and methods of cost accounting for small and micro-enterprises. |
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| Keywords: | small and micro-enterprise cost accounting system |
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