| 关于建立统一《产品成本核算制度》的几点认识 |
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| 引用本文： | 张学义,常红.关于建立统一《产品成本核算制度》的几点认识[J].经济研究导刊,2011(4):55-57. |
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| 作者姓名： | 张学义 常红 |
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| 作者单位： | 黑龙江八一农垦大学经济管理学院,黑龙江,大庆,163319 |
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| 摘 要： | 成本核算是会计核算方法体系的重要组成内容,建立统一的成本核算制度是规范企业成本核算行为的重要手段,也是完善会计规范体系的重要环节。制定成本核算制度必须明确其在会计规范体系中的地位,确定其适用范围,建立完整的制度框架,才能保证成本核算制度有效运行。
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| 关 键 词： | 产品成本 成本核算 会计规范 |
Some Reflections on Establishment of Unified "Product Costing System" |
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| ZHANG Xue-yi,CHANG Hong.Some Reflections on Establishment of Unified "Product Costing System"[J].Economic Research Guide,2011(4):55-57. |
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| Authors: | ZHANG Xue-yi CHANG Hong |
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| Institution: | ZHANG Xue-yi,CHANG Hong(Heilongjiang Bayi Agricultural University College of Econimics & Management,Daqing 163319,China) |
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| Abstract: | Costing is a content of accounting system,establish the unified costing system is very important to manage enterprise cost accounting,but also is the main section for perfecting the accounting standard system.Formulate the costing system must clarify these question: the position in the accounting standard system,applicable scope,the costing framework,those are assures for cost accounting system operation. |
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| Keywords: | product cost costing accounting standard |
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