跨财务会计与管理会计领域的成本计量研究  

A research of cost measurement across two fields of financial accounting and managerial accounting

作　　者：江其玟[1] 

机构地区：[1]东南大学经济管理学院,江苏南京210096

出　　处：《东南大学学报（哲学社会科学版）》2005年第5期32-36,共5页Journal of Southeast University(Philosophy and Social Science)

基　　金：国家自然科学基金项目"供应链管理下企业管理会计信息重组研究"(79970095)成果之一

摘　　要：成本计量跨越于财务会计和管理会计两个领域。传统成本计量模式是嫁接在会计账户系统之上的。八十年前,会计师和工程师们将成本记录与会计账户系统结合起来,创立了成本会计。而今,信息化浪潮使得企业经营环境发生了巨大的变化,突破以账户系统为基础的传统成本会计系统已成为必然,构建跨财务会计与管理会计的成本计量理论与方法有着重要的现实意义。Cost measurement covers two different fields: financial accounting and managerial accounting.The mode of traditional costing measurement is grafted on the account system of accounting.About eighty years ago,some accountants and engineers combined the cost records with the account system of accounting,and then established one independent subject: cost accounting.Now the information trend has brought about great changes to the managerial environment of enterprise.It is essential for us to break through the traditional cost accounting system based on the account system and realize the practical significance of the formation of the theory and methods of cost measurement across the financial accounting field and the managerial accounting field.

关 键 词：财务会计 管理会计 成本计量 泛会计概念 多维成本 

分 类 号：F234.2[经济管理—会计学]