| 作业成本法与传统成本计算方法的异同 |
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| 引用本文： | 张祎. 作业成本法与传统成本计算方法的异同[J]. 山西经济管理干部学院学报, 2002, 10(1): 39-40 |
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| 作者姓名： | 张祎 |
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| 作者单位： | 山西财经大学会计学院,山西,太原,030012 |
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| 摘 要： | 作业成本法源于西方发达国家，是一种新兴的成本计算方法，它与传统成本计算方法既有联系又有区别。本先从三个方面分析了二的相同之处，进而又从四个方面较为详尽地阐述了二的不同之处，通过这些对比分析，旨在揭示作业成本法是一种适应现代企业机器化生产的、科学的，先进的成本计算方法。
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| 关 键 词： | 计算方法 作业成本法 传统成本 成本会计 |
| 文章编号： | 1008-9101(2002)02-0039-02 |
| 修稿时间： | 2001-12-29 |
The Differences and Similarities Between Production Cost Method and the Traditional Methods for Cost Calculation |
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| ZHANG Yi. The Differences and Similarities Between Production Cost Method and the Traditional Methods for Cost Calculation[J]. Journal of Shanxi Institute of Economic Management, 2002, 10(1): 39-40 |
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| Authors: | ZHANG Yi |
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| Abstract: | The production cost method,a newly emerging method for cost calculation,is originated in western counteries and,differs from,as well as connects with traditioal methods for cost calculation.The paper explains the differences and similarities between the two methods,pointing out that the production cost method is an scientific and advanced method for cost calculation that is suit to the machine manufacturing of modern enterprises. |
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| Keywords: | Production Cost Method Traditional Cost Differences and Similarities |
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