| 中西方分步法成本核算理论与方法比较 |
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| 引用本文： | 黄欣然.中西方分步法成本核算理论与方法比较[J].徐州工程学院学报,2006,21(5):51-52. |
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| 作者姓名： | 黄欣然 |
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| 作者单位： | 中国矿业大学管理学院,江苏,徐州,221008 |
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| 摘 要： | 本文从分析中西方分步法成本核算的理论内涵出发,比较双方成本核算的方法,期望我们能够学习西方先进的理论思想,提高成本核算的水平。
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| 关 键 词： | 分步法 半成品 加工成本 前部成本 |
| 文章编号： | 1673-0704（2006）05-0051-02 |
| 收稿时间： | 2006-01-18 |
| 修稿时间： | 2006年1月18日 |
A Comparison of the Theory and Method of Process Cost Accounting Home and Abroad |
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| HUANG Xin-ran.A Comparison of the Theory and Method of Process Cost Accounting Home and Abroad[J].Journal of Xuzhou Istitute of Technology,2006,21(5):51-52. |
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| Authors: | HUANG Xin-ran |
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| Abstract: | Starting out with an analysis of the theoretical meaning of the process cost accounting both home and abroad,this paper sets out to make a comparison of the cost accounting methods of both sides,expecting to learn from the west their advanced theories to help us improve the level of cost accounting. |
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| Keywords: | process cost accounting semi-manufactured goods production cost preceding cost |
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