成本会计从十九世纪下半叶产生到今天,是逐步成长完善起来的。在知识经济时代,如何恰当的界定成本会计的内容,现代成本会计的完善和发展应主要体现在哪些方面,笔者在此想谈点个人看法,以就教于同仁。一、成本会计内容的界定随着时代的发展,成本会计不断引入 Cost accounting from the second half of the nineteenth century to today, is gradually growing and perfect. In the era of knowledge economy, how to properly define the content of cost accounting, the perfection and development of modern cost accounting should be mainly reflected in what aspects, I would like to talk about personal views in order to teach to colleagues. First, the definition of cost accounting content With the development of the times, cost accounting continue to introduce