Research on the Development of New Costing System
Rapid changes in economic environment at home and abroad present a significant challenge to our existing costing method. It has important theoretical value and practical significance in developing costing method system with Chinese Characteristic. Based on the analysis of costing development process and compared with its content, method and system between east and west, I propose that increasing production process, cost management and cost control, have put cost control into the content of costing, and made costing method integrated with program of cost calculation, cost report and report analysis, so that cost analysis can be of real use in decision making.
costing method system development
QI Mei
Anshan Normal University Anshan, Liaoning Province 114005
国际会议
大连
英文
426-431
2012-07-07（万方平台首次上网日期，不代表论文的发表时间）