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在社会主义市场经济条件下,企业作为一个相对独立的经营实体,它所面临的产品开发、市场经营、成本控制和成本考核等方面的问题越来越突出,可以说成本管理已涉及企业经营管理的各个方面。成本管理的目标也发展成为融核算、控制、考核、预测和决策等为一体的多元化体系。而为了满足多个成本管理目的,需要采用多元成本核算模式。所谓多元成本核算模式,是为了满足多个成本核算目的,合理借鉴各种成本核算方法的优点而建立的成本核算模式。多元成本核算模式不是某一固定模式,而是在不同成本核算目的要求下,在成本核算对象的制约下将成本核算的各种特性进行最有效的组合,形成能够满足不同成本核算目的、提供多元成本概念的各种成本核算方式的组合体。其模式本身可以是二元的,也可以是三元或是更多元的。
Under the condition of socialist market economy, as a relatively independent business entity, the problems facing product development, market management, cost control and cost assessment are becoming more and more prominent. It can be said that cost management has been involved in business management In all aspects. The goal of cost management has also developed into a diversified system integrating financial accounting, control, assessment, forecasting and decision-making. In order to satisfy multiple cost management purposes, a multi-factor cost accounting model is required. The so-called multivariate cost accounting model is to meet a number of cost accounting purposes, a reasonable reference to the advantages of various cost accounting methods to establish the cost accounting model. Multivariate costing model is not a fixed model, but in different cost accounting requirements, under the constraints of cost accounting will be the cost of the various characteristics of the most effective combination of the formation of different cost accounting to meet the purpose of providing multiple Cost concept of a variety of cost accounting combinations. The pattern itself can be binary, it can be three yuan or more yuan.