英语翻译成本是现代会计中一个非常重要的专业概念,同时也有着非常广泛的应用,但同时也是一个众说纷纭、很难作出恰当界定的概念.成本概念在会计学,尤其是成本会计研究中占据着核心的
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英语翻译成本是现代会计中一个非常重要的专业概念,同时也有着非常广泛的应用,但同时也是一个众说纷纭、很难作出恰当界定的概念.成本概念在会计学,尤其是成本会计研究中占据着核心的
英语翻译
成本是现代会计中一个非常重要的专业概念,同时也有着非常广泛的应用,但同时也是一个众说纷纭、很难作出恰当界定的概念.成本概念在会计学,尤其是成本会计研究中占据着核心的重要地位.然而,随着会计环境的不断变迁,创新理论和方法的不断推陈出新,成本概念的内涵和外延呈现不断广义化的趋势.在“不同的目的,不同的成本”的基本原则之下（J.M.Clark,1923）,介绍了不同时期、不同发展阶段成本概念的演进.根据不同的目的对各种成本概念进行分类,分成核算类成本,控制类成本及决策类成本.我们对这三类成本概念的应用进行研究.
英语翻译成本是现代会计中一个非常重要的专业概念,同时也有着非常广泛的应用,但同时也是一个众说纷纭、很难作出恰当界定的概念.成本概念在会计学,尤其是成本会计研究中占据着核心的
Costing is a very important concept in modern accounting. While its application touches every aspect of any business, its definition, however, varies amongst the users and is difficult to come to an appropriate conclusion. The concept of costing occupies the core in notably the cost accounting researches. Nevertheless, the content of costing and its applications show a trend of broadening due to the ever changing accounting environment and the appearance of new theories and methodologies.
According to the principle of "Different objective, different costing" (J. M. Clark, 1923), various costing concepts and their evolvement in different periods of time are introduced here. Based on the different business objectives, costing can be grouped into costing for auditing, controlling and decision making. We are going to study/explore the applications of these three kinds of costing concept.