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随着经济的快速发展以及经济的全球化,世界产业结构已经迈入了信息型和知识型经济的时代,而企业面临着新发展与竞争模式。所以,作为管理经济活动且对企业经营发展具有重要意义的成本会计也随之发生了转变。本文将通过分析成本会计的职能、发展原因及内容得出相关策略,以期为企业发展提供一定的借鉴。
With the rapid economic development and economic globalization, the world’s industrial structure has entered an era of information-based and knowledge-based economy while enterprises are facing new development and competition modes. Therefore, the accounting of costs, which is of great significance to the management of economic activities and the development of enterprises, has also changed accordingly. This article will analyze the function of cost accounting, development reasons and content of relevant strategies, with a view to provide some reference for the development of enterprises.