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成本会计信息的成本效益原则,是指会计部门提供的成本会计信息所产生的效益应当超过提供这些信息过程中所产生的成本总和。从其属性上讲,成本效益原
The cost-benefit principle of cost accounting information means that the cost accounting information provided by the accounting department should yield more benefits than the sum of the costs incurred in providing such information. From its attributes, the original cost-effective