成本会计复习提纲(精简版).doc

word文档 可自由复制编辑 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 making 什么是成本会计：成本会计是收集、整理成本信息，计算产品、劳动等成本对象的成本，并利用