成本概念的新拓展——时间成本  

The new development of the cost concept——time cost

作　　者：杨颖[1] 肖凤华[1] 刘桂云[1] 杨淑萍[1] 

机构地区：[1]德州学院,山东德州253015

出　　处：《德州学院学报》2004年第3期41-43,共3页Journal of Dezhou University

摘　　要：随着网络的迅猛发展,时间在管理中的重要性日渐突出,时间管理理论有了长足的发展。当从时间管理的角度认识会计领域的相关问题,尤其是审视财务成本核算内容时,不得不承认传统成本核算内容存在一重大失误。因此,本文应用时间管理理论重新认识成本核算内容,分析时间成本确认的理论和现实依据,阐述时间成本概念提出的意义,在此基础上,对时间成本在会计上的确认、计量和报告进行探讨。Along with the swift development of network, the importance of time in management sticks out gradually. Time management theory has got rapid development. When looking some related problems of accounting from the angle of time management, especially looking closely at financial cost accounting content, we have to recognize that traditional cost accounting content has a significant fault. Therefore this paper applies time management theory to discuss cost accounting content again, putting forward time cost concept, discussing the confirmation of time cost ,the measurement of time cost, reporting of it and its important meaning.

关 键 词：时间成本 确认 计量 报告 

分 类 号：F234.2[经济管理—会计学]