运用功能评价理论,确立多元成本计算模式

在市场经济中 ,企业成本计算不仅要提供满足内部管理所需的成本数据 ,还要提供满足国家宏观管理要求的财务成本数据。采用多元成本计算模式是满足这一要求的必要条件。在理论上 ,多元成本计算模式可以是各种成本计算方法之间进行任一组合所建立的一组特定的成本计算模式 ,但这些模式对某一特定企业是否适用 ,还需要借助功能评价理论加以确定。

To Establish the Model of Plural Cost Calculating by the Theory of Function Estimation

In the market economy,the cost calculating should not only provide data of financial cost to meet macro administration but also should provide the data of cost management to meet the inner management.Adopting the model of plural cost calculating is the necessary condition to meet the above require.In theory,the model of plural cost calculating is a set of special one that can make the combination between all kinds of methods of cost calculating at will.But whether those models of cosr calculating can fit the particular enterprises still need to confirm by the theory of function estimation.