成本会计创新与资源消耗会计

随着企业内外部环境的变化,成本会计创新势在必行。本文认为,资源消耗会计是成本会计创新的产物,充分认识资源消耗会计的理论内涵,对于推动成本会计的改革与发展具有积极的现实意义。

Cost Accounting Innovation and the Resource Consumption Accounting

Along with the changes of enterprises' internal and external environments,it is imperative for the cost accounting innovations.This article believes that the resource consumption accounting is a product which cost accounting innovates.There is a very positive practical significance for pushing forward the innovation and development of cost accounting if understanding fully the resource consumption accounting's theoretical connotations.