论成本管理会计技术在政府的应用

成本会计技术是汇总、计算、分析和解释各种成本的方法，一般包括分批法和分步法、标准成本法和作业成本法等。在新公共管理背景下，政府更加强调成本和绩效，为政府借鉴企业成本会计技术提供了必要和可能，但由于政府的非营利性，应对其进行适当的调整。

Technologies of Cost Accounting Managemant in Government

The technology of cost accounting managernant are methods of compiling, computation, analysis and explaination, including the method of batch processes, the method of fractional steps, the method of standard cost and the method of activity-based costing and so on. Under the background of new public management, governments emphasize even more the cost and performance, these make it necessary and possible for government to study from enterprise in cost accounting technology, but as a result of governments＇ nonprofit, it should carry on suitable adjustment.