现代成本会计体系观念、方法与作用探究  

Discussion on the Concept,Methods and Effect of Modern Cost Accounting

作　　者：亓雅宁 宿悦 QI Ya-ning;SU Yue(College of Economy and Management,Shandong Agricultural University,Taian,Shandong 271018,China)

机构地区：[1]山东农业大学经济管理学院,山东泰安271018

出　　处：《青岛职业技术学院学报》2020年第2期72-75,共4页Journal of Qingdao Technical College

摘　　要：现代成本会计是在传统成本会计的基础上,伴随着经济发展、企业管理的新形势、新需求衍生而来的。相较于传统成本会计,现代成本会计具有两大突出优势,一方面是成本核算功能的优化,另一方面是成本分析、成本预测功能的强化。对现代成本会计体系中重要的观念和方法以及在实际应用中的作用进行系统性研究,有助于提升企业成本管理水平。Modern cost accounting is derived from the traditional cost accounting,along with the economic development,the new situation of enterprise management and the new demand.Compared with traditional cost accounting,modern cost accounting has two outstanding advantages including the optimization of cost accounting function and the strengthening of cost analysis and cost prediction.Through the systematic study of the important concepts and methods in the modern cost accounting system,the enterprise cost management will be improved.

关 键 词：现代成本会计 会计学 企业管理 

分 类 号：F275.3[经济管理—企业管理]