Discussion on Scope of Cost

摘要：

Standardization of the scope of cost prevents enterprises from excluding cost from expenses that should not be excluded or including cost in expenses that should not be included and makes it propitious to carry out the costing work successfully.But it is impossible to consider every field and may be not the same with the new situations.This paper begins with the essential concept of cost.Then it researches on the effects of the scope of cost to costing and management.At last it discusses on the new situations in the scope of cost.

关键词： Cost Cost Management the Scope of Cost

作者: ZHANG Ru

作者单位: School of Economics and Management of Henan Polytechnic University,Jiaozuo 454000,China

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1599-1603

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）