成本会计复习提纲精简版.docxVIP

学资学习网 学资学习网 学资学习网 学资学习网 CHAPTER1 INTRODUCTION TO COST ACCOUNTING identifies, collects, measures, classifies, and reports information that is useful to cost management ： managers in costing (determining what something costs), planning, controlling, and decision making 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 什么是成本会计： 利用 成本信息来编制企业的财务报表、进行成本控制和为企业的内部经营与决策踢空依据的 管理活 动。 问答： Explain the relationship between the Financial Accounting System and the Cost Management System ？ A financial accounting system is mainly concerned with producing information for the 答案： companys external users. Financial account