成本会计信息的成本效益初步分析（Preliminary cost benefit analysis of cost accounting information）.docVIP

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成本会计信息的成本效益初步分析（Preliminary cost benefit analysis of cost accounting information）.doc

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成本会计信息的成本效益初步分析（Preliminary cost benefit analysis of cost accounting information）

成本会计信息的成本效益初步分析（Preliminary cost benefit analysis of cost accounting information） Preliminary cost benefit analysis of cost accounting information Cost benefit cost accounting information of 2009-02-03 21:54:44 Enterprise is the main body of micro economy, the ultimate goal of financial accounting is to realize the profit maximization, enterprise value maximization. From this perspective, the role of the standardization of enterprise accounting in general principle, we should follow the principle of cost and benefit. The cost benefit principle applied to cost accounting information, the accounting department refers to the cost of providing accounting information of the benefit shall exceed the information generated in the process of total costs. From the property, the cost benefit principle should belong to the accounting principles, the principle of the amendment. A cost, the cost of accounting information cost accounting information is the accounting personnel production of product, and it is also the unity of value and use value. The accounting personnel according to the accounting standards, the enterprise accounting system, use paper, pen, abacus, computer etc. the means of labor, consumption in the production process of the object of labor, production cost accounting information, at the same time, the cost accounting information to the enterprise managers, investors, creditors, tax authorities and other information users. Therefore, there are also problems in cost accounting information cost. The cost of the cost of accounting information including: (1) provide cost accounting information processing and cost. Formed from the occurrence of cost accounting information enterprise business process, through a series of data collection, summary, confirmation, measurement, record and report, is bound to spend a certain amount of manpower. The collection and processing of accounting information including cost accounting staff wages, the necessary office supplies, comp