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论新经济环境下成本会计的职能
引用本文:刘健民,胡海坤. 论新经济环境下成本会计的职能[J]. 湖南环境生物职业技术学院学报, 2003, 9(3): 224-228
作者姓名:刘健民  胡海坤
作者单位:湖南环境生物职业技术学院,湖南,衡阳,421005
摘    要:新经济环境下成本会计职能的发挥是每个组织中的管理者所关注的重要课题,本文通过新经济环境对成本会计的挑战及管理理论与方法创新对成本会计影响的分析,提出新经济环境中发挥成本会计职能应采取的对策.

关 键 词:经济环境 成本会计 职能 对策 管理理论
文章编号:1671-6361(2003)03-224-05
修稿时间:2003-06-08

On Developing of Cost Accounting Function in the new Economical Environment
LIU Jian-min,HU Hai-kun. On Developing of Cost Accounting Function in the new Economical Environment[J]. JOurnal of Hunan Environment Biological Polytechnic, 2003, 9(3): 224-228
Authors:LIU Jian-min  HU Hai-kun
Abstract:The development of cost accounting function in the new economical environment is one of the important tasks that the administrators have to pay close attention to it in every organization. By challenging cost accounting for new economical environment and analyzing influence the contrivance of administrative theories and methods on cost accounting, the paper put forwards concerning strategies about the development of the cost accounting function.
Keywords:new economical environment  cost accounting function  challenge  influence  strategy  
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