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文章分析了成本会计的定义及传统成本存在的种种问题,阐述了现代成本会计的发展新趋势,并针对出现的新趋势提出了相应的对策。
The article analyzes the definition of cost accounting and the problems of traditional cost, expounds the new trend of modern cost accounting, and puts forward corresponding countermeasures according to the emerging trend.