| 刍议价值链成本会计与效益成本法 |
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| 引用本文： | 包迎丽,赵海侠,朱学义.刍议价值链成本会计与效益成本法[J].内蒙古煤炭经济,2006(7). |
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| 作者姓名： | 包迎丽 赵海侠 朱学义 |
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| 作者单位： | 徐州市泉山区审计局 江苏徐州221006(包迎丽)，徐州工程学院 江苏徐州221008(赵海侠)，中国矿业大学管理学院 江苏徐州221008(朱学义) |
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| 摘 要： | 传统的成本管理方法存在着弊端,随着经济形势的变化,新的成本管理方法应运而生,将价值链分析法运用到成本会计中,采用效益成本法分析价值链每一环节成本,有利于降低成本,提高企业效益。
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| 关 键 词： | 价值链成本会计 效益成本法 |
Elementary discussion about cost accounting of valuable chain and beneficial cost |
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| BAO Ying li ZHAO Hai xia ZU Xue yi.Elementary discussion about cost accounting of valuable chain and beneficial cost[J].Inner Mongolia Coal Economy,2006(7). |
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| Authors: | BAO Ying li ZHAO Hai xia ZU Xue yi |
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| Institution: | BAO Ying li ZHAO Hai xia ZU Xue yi |
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| Abstract: | Defects exist in traditional cost management methods.Along with the changes in the economic situation,the new cost management methods have emerged.,The paper applies value chain analysis method cost accounting,and uses cost-effective method to analysis every link of the value chain,which is conducive to reducing costs,and improves efficiency. |
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| Keywords: | value chain cist accounting cost-effective method |
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