| 浅谈制造业成本核算面临的挑战 |
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| 引用本文： | 孙玉慧.浅谈制造业成本核算面临的挑战[J].中国对外贸易(英文版),2011(14). |
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| 作者姓名： | 孙玉慧 |
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| 作者单位： | 哈尔滨源之燕经贸有限公司 |
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| 摘 要： | 成本直接影响着成本预测、计划、分析、考核和改进等财会工作,对企业的成本和经营决策有重大的影响.本文通过实践,分析了当前制造业环境对成本核算的要求,提供了加强管理的理论与方法,希望达到创新制造业成本核算的目的.
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| 关 键 词： | 制造业 成本核算 管理理论 |
On the challenges facing manufacturing cost accounting |
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| Yuhui Sun.On the challenges facing manufacturing cost accounting[J].China's Foreign Trade,2011(14). |
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| Authors: | Yuhui Sun |
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| Abstract: | The cost of a direct impact on cost projections,planning,analysis,evaluation and improvement of accounting work,the cost of business and business decisions have a significant impact.In this paper,practice,analysis of the current manufacturing environment on the cost accounting requirements,provide enhanced management theory and methods,hoping to achieve innovation in manufacturing cost accounting purposes. |
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| Keywords: | manufacturing cost accounting management theory |
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