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人们通常认为,物价变动会计之所以必要,是为了确保足额地补偿成本。换言之,企业成本补偿不足,问题的关键在于现行的原始成本会计模式。我们认为,补偿不足与原始成本会计模式之间存在一定的关联,但是,在坚持(完善)原始成本会计模式的前提下,通过会计管理与财务管理的协调动作,也可能有效地解决企业成本补偿问题。一、补偿不足:类型与原因首先,我们要明确成本补偿的一般含
People often think that the reason why price change accounting is necessary is to ensure full compensation for costs. In other words, corporate cost compensation is insufficient and the key to the problem lies in the current original cost accounting model. We believe that there is a certain correlation between inadequate compensation and the original cost accounting model. However, under the premise of insisting on (improving) the original cost accounting model, through the coordinated actions of accounting management and financial management, it is also possible to effectively solve corporate cost compensation. problem. I. Insufficient Compensation: Types and Causes First, we must clarify the general scope of cost compensation.