| 论知识经济条件下的企业成本核算 |
| |
| 引用本文： | 邢东明. 论知识经济条件下的企业成本核算[J]. 吉林省经济管理干部学院学报, 2008, 22(4): 70-72 |
| |
| 作者姓名： | 邢东明 |
| |
| 作者单位： | 长春市城市出租汽车管理办公室,财务科,吉林,长春,130061 |
| |
| 摘 要： | 知识经济作为一种建立在知识、信息的生产、分配和使用基础上的经济，是一种与农业经济、工业经济相对应的新的经济形态，对当今社会经济的发展及企业生产经营环境产生了深刻的影响。同时，也给传统的成本核算带来新课题，提出新挑战，引起成本核算的内容和方法的变革。
|
| 关 键 词： | 知识经济 成本核算 生产要素 无形资产 |
Enterprise Cost Calculation Under the Condition of Knowledge Economy |
| |
| XING Dang-ming. Enterprise Cost Calculation Under the Condition of Knowledge Economy[J]. Journal of Jilin Province Economic Management Cadre College, 2008, 22(4): 70-72 |
| |
| Authors: | XING Dang-ming |
| |
| Affiliation: | XING Dong-ming (Changchun City Taxi Management Office, Changchun, Jilin, 130061, China) |
| |
| Abstract: | Knowledge economy is a new economy compared with agricultural and industrial economy and it is established on the production, distribution, and use of knowledge and information. It has great influence on the development of society and the production environment of enterprises. It has brought a new subject to cost calculation and cause the change of contente and methods. |
| |
| Keywords: | Knowledge economy Cost calculation Productive factor Invisible capital |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
