成本会计复习提纲(精简版)概述.doc

CHAPTER1 INTRODUCTION TO COST ACCOUNTING cost management：identifies, collects, measures, classifies, and reports information that is useful to managers in costing (determining what something costs), planning, controlling, and decision makingExplain the relationship between the Financial Accounting System and the Cost Management System？ 答案：A financial accounting system is mainly concerned with producing information for the company’s external users. Financial accounting information is used for investment decisions, stewardship evaluation, activity monitoring, and regulatory measures. The rules t