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世界经济自二十世纪初期就已经表现出一定的程度的全球化趋势,世界范围内经济企业的经营环境以及发展条件都产生了巨大的转变。传统成本会计理念受到外界条件的干预,其计算模式以及管理办法已经与当前企业发展特点产生一定的差异性,只有通过成本会计创新才能够使得保障其效用性。资源消耗会计就是在这种特别经济背景下产生的新型成本会计计算模式。文章首先阐述当下经济条件下开展成本会计创新的必要性,引出成本会计创新以及资源消耗会计之间存在的相互关系,最后说明资源消耗会计表现出的优越性以及具体应用范围。
The world economy has shown a certain degree of globalization since the early 20th century. The business environment and the conditions for the development of economic enterprises in the world have undergone tremendous changes. The traditional concept of cost accounting is interfered by external conditions. The calculation mode and management methods have some differences with current business development characteristics. Only through cost accounting innovation can it ensure its utility. Resource consumption accounting is a new type of cost accounting model that emerges in this special economic context. The article first elaborates the necessity of carrying out cost accounting innovation under current economic conditions, leads to the relationship between cost accounting innovation and resource consumption accounting, and finally shows the superiority of resource consumption accounting and the specific application scope.