| 泛会计概念下成本计量模式研究 |
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| 引用本文： | 蒋顺才,陈良华,申丽静.泛会计概念下成本计量模式研究[J].审计与经济研究,2007,22(3):57-60. |
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| 作者姓名： | 蒋顺才 陈良华 申丽静 |
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| 作者单位： | 1. 中南大学,数学学院,湖南,长沙,410083
2. 东南大学,经济管理学院,江苏,南京,210096 |
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| 摘 要： | 本文着重研究泛会计概念下新成本计量模式,与以往研究的不同之处在于,本文立足于跨财务会计与管理会计的泛会计平台,首先论证了泛会计存在的必然性,进而研究基于泛会计下新成本计量模式框架和基本构成要件,提出了一套较为系统的成本计量模式.
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| 关 键 词： | 泛会计概念 多维成本 成本等级 成本动因 |
| 文章编号： | 1004-4833（2007）03-0057-04 |
| 修稿时间： | 2007-03-012007-04-18 |
A New Cost Measuring Model Research on Pan-Accounting Conception |
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| JIANG Shun-cai,CHEN Liang-hu,SHEN Li-jing.A New Cost Measuring Model Research on Pan-Accounting Conception[J].Economy & Audit Study,2007,22(3):57-60. |
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| Authors: | JIANG Shun-cai CHEN Liang-hu SHEN Li-jing |
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| Institution: | 1. School of Mathematics, South Central University, Changsha 410087, China; 2. School of Economic Management, Southeast University, Nanjing 210096, China |
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| Abstract: | Different from the former studies, the paper first establishes a new cost metrology model on Pan-Accounting conception. Value management is the key point of this new Pan-Accounting conception which studies the cost by putting the financial accounting and managerial accounting together and finally puts forward a three-level concept of the cost. |
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| Keywords: | pan-accounting conception multi-conception cost cost classes cost drivers |
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