湖南省湘潭地区财政、会计学会和地区供销社于1981年三月至十一月联合举办了第二期成本研究会。参加研究会的有地区供销社系统直属各公司、各县社以及基层社的部分领导同志和财会工作者共一百人。会议分三个阶段进行。第一阶段二十天,对成本预测、决策,成本控制,责任成本会计,管理会计,技术经济,价值工程,运筹学,市场学等现代化管理 The Hunan Xiangtan Regional Institute of Finance, Accounting and the Regional Supply and Marketing Cooperative jointly held the second phase of cost study meeting from March to November 1981. A total of one hundred people, including leading comrades and financial accountants directly under the system of regional supply and marketing cooperatives participating in the seminar, all counties, counties and grassroots organizations. The conference is divided into three stages. The first phase of twenty days, the cost of forecasting, decision-making, cost control, responsibility cost accounting, management accounting, technical economics, value engineering, operations research, marketing and other modern management