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现代商品核算制度存在着成本内容不全与计算滞后两大严重缺陷 ,不能满足现代商品经营决策对成本信息的需要。现代商品经营决策是借助于现代信息技术支持的需要足够数量和动态“可视”成本信息支持的经营管理决策 ,需要引进完全吸收成本计算法 ,进行商品核算制度的创新。按照完全吸收成本计算法的程度 ,为改进商品核算方法 ,提升商品经营决策水平 ,进行商品核算系统软件的设计与开发提供方法支持
There are two serious shortcomings in the modern commodity accounting system, such as incomplete cost contents and laggard calculation, which can not meet the need of cost information for decision-making of modern goods. Modern commodity management decision-making is the management and decision-making supported by the modern information technology support which needs a sufficient quantity and dynamic “visual” cost information. It is necessary to introduce a completely absorbing cost method to innovate the commodity accounting system. In accordance with the method of fully absorbing the cost calculation method, in order to improve the method of commodity accounting, improve the level of decision-making of commodity management, and provide method support for the design and development of commodity accounting system software