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成本是什么?为什么要有成本计算?有效的成本核算制是怎样构成的?成本核算对企业进度的作用?这些问题本文将详细加以分析,使读者可以得到一些正确的概念,当然不敢说本文的一切都能適合我国目前的情况,至少在基本上不能否定它的重要性。本文内容是根据欧美先进各国的習用制度写成,至於苏联的辦法怎样,其余新民主主义国家的制度又怎样,希望对本题有研究的读者多赐大作来展开讨论和批评:……
What is the cost? Why is there a cost calculation? How does an effective cost accounting system behave? How does cost accounting affect the progress of the business? These questions will be analyzed in detail in this paper so that readers can get some correct concepts. Of course, they dare not say this article. Everything can fit our country’s current situation, at least basically cannot negate its importance. The content of this article is based on the conventional systems of advanced countries in Europe and America. As for the Soviet Union’s approach and the rest of the systems of the new democracies, it is hoped that readers of this topic will have more masterpieces to discuss and criticize:...