| 知识经济时代成本核算方法的创新 |
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| 引用本文： | 何明友. 知识经济时代成本核算方法的创新[J]. 安徽工业大学学报(社会科学版), 2004, 21(3): 70-71 |
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| 作者姓名： | 何明友 |
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| 作者单位： | 郴州职业技术学院,教务处,湖南,郴州,423000 |
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| 摘 要： | 知识经济时代无形资产耗费应成为产品成本构成要素 ,非标准化的生产方式宜用分批法进行成本核算 ,绩效工资应取代计时和计件工资 ,作业成本法将作为间接费用的分配方法
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| 关 键 词： | 知识经济 工业经济 成本核算 |
| 文章编号： | 1671-9247(2004)03-0070-02 |
| 修稿时间： | 2004-02-23 |
On the Creation of Cost Accounting Method in Knowledge-based Times |
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| HE Ming-you. On the Creation of Cost Accounting Method in Knowledge-based Times[J]. , 2004, 21(3): 70-71 |
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| Authors: | HE Ming-you |
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| Abstract: | In knowledge-based times, the consuming of incorporeal asset should become the consisting element in product cost. Non-standard producing mode should calculate cost accounting in turn. Pay according to efficiency should replace time wage and piece rate wage. Production cost mode will be used as indirect distribution method. |
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| Keywords: | knowledge-based economy industry economy cost accounting |
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