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《on the modern management concepts and methods of cost accounting（在现代管理概念和成本核算的方法）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、OnthemodernmanagementconceptsandmethodsofcostaccountingAbstractChina’sproductionandoperationshavebeenchangesin,sotheyrequestedthatwemustfinditsbusinesstoadapttothemodernenterprisemanagementconceptsandmethodsofcostaccounting.Withtoday’shigh-techproductionmethodschangeandd
2、evelopment,traditionalcostmanagementisverydifficulttoprovidetheinformationmanagerswant.Inthispaper,combinedwithmoderncostaccountingmanagementsystem,contentmanagementandcostaccountingforthetraditionaldifferencebetweencostaccountingmanagement,thenecessityofmoderncostaccoun
3、tingmanagement,conceptsandmethodsofmakinganalysis,costaccountingofmodernmanagementconceptsandmethodsshouldbeawareoftheproblem.KeywordscostaccountingmanagementconceptsMethod1IntroductionInrecentyears,costaccountingexperiencingunprecedentedchanges,theoccurrenceofthemainrea
4、sonsforthischangefromthe13corporatemanufacturingenvironmentchangeddramatically,thedemandforproductdiversification,marketincreasinglycompetitive,andsoon,thesearegreatdemandscostaccountingmanagementconceptsandmethodstoconstantinnovationinthemodernmodeofproduction,companies
5、musthaveanditscorrespondingaccountingmanagement.2modernandtraditionalcostaccounting,costaccountingdistinctionbetweentheconceptofdifferenttargets2.1differentobjectivesinaccounting,generalaccountingwillbeadoptedbeforethe‘operationconceptofresponsibility.’Now,however,becaus
6、einrecentyearsbecauseofinflation,sopricesinconstantvolatility,resultingindistortionofaccountinginformation,sowecanbethetargetofmoderncostaccountingisdefinedasa‘businessdutyconcept’based‘decision-usefulnessview.’accountingprinciple.theso-calledaccountingprinciplemeansthat
7、forplayaguidingroleintheaccountingofspecificnorms,itistheaccountingpracticewhichshouldbefollowedinanimportantbasisintoday’sinflationsituation,the13traditionalcostaccountingisstillthehistoricalcostvaluation,isboundtomakethebookvalueofassetsthemarketvalueofassetsinaserious
8、deviation.2.2isnotthesamemeasurementmodelThereliabilityofdatafromthetheory,history,whilethecosttoreflec
