论成本会计的发展趋势与决策之我见.docVIP

 论成本会计的发展趋势与决策之我见 摘要：随着经济的不断发展与技术的不断更新，结合我国的基本国情，为了更好地完善和发展我国的成本会计管理，适应企业的需求，我们必须结合现代企业生产的特点，不断地去总结、学习实践和借鉴先进的成本理论与方法，所以关注成本会计的发展尤为重要。文章阐述了成本会计正经历着前所未有的变化，详细地分析了当前新制造环境对成本会计的冲击、管理理论与方法的创新对成本会计的影响，并就成本会计如何顺应国际、国内市场环境及企业生产环境变化提出了相应的对策 关键词：成本会计,发展趋势,决策 Dissertating cost accountings developing and policy decision in my humble opinion Summary: Now days,economic is developing and technology is renew .For better consummate and develop the manage of cost accountant in our country,adjusting to the need of enterprise.We should do:combine the basic condition of our country and the production characteristic modern enterprise;sum up unceasingly,study the experience and adopt the modern theory and methods .So it is important to take care of the development of the cost accountant . The article said that the cost accountant has experienced the unprecedented changes .And also analyse the detail and newly reform environment ,attracting the cost accountant ;and it put forward the countermeasures about how to follow the internal ,the environment of domestic market and the changes of the enterprise productions. Keyword:The cost accounting, the development trend, makes policy 第 I 页 共 I 页 目录 1 HYPERLINK \\l _Toc309826231引言 1 HYPERLINK \\l _Toc3098262322 成本会计的发展趋势 1 HYPERLINK \\l _Toc3098262332.1 时间驱动作业成本法 1 HYPERLINK \\l _Toc3098262342.2 弹性边际成本法 1 HYPERLINK \\l _Toc3098262352.3 资源消耗会计 1 HYPERLINK \\l _Toc3098262363 新制造环境对成本会计的影响 2 HYPERLINK \\l _Toc3098262373.1 新制造成本会计的内容 2 HYPERLINK \\l _Toc3098262383.2 新制造环境对成本会计的影响 2 HYPERLINK \\l _Toc3098262394 新管理理论对成本会计的影响 3 HYPERLINK \\l _Toc3098262405 面对现代成本会计发展趋势的解决对策 4 HYPERLINK \\l _Toc3098262415.1 加强成本理论的研究，提高我国会计成本会计水平 4 HYPERLINK \\l _Toc3098262425.2成本会计工作者应树立成本效益，成本回避思想 4 HYPERLINK \\l _Toc3098262435.3 推进成本会计电算化的进程 4 HYPERLINK \\l _Toc3098262445.4 完善成本会计组织、提高全民成本意识和素质 5 HYPERLINK \\l _Toc3098262455.5 总结完善和推广我国行之有效的成本会计方法 5 HYPERLINK \\l _Toc3098262466 结束语 5 HYPERLINK \\l _Toc309826247