日美成本会计准则体系比较及启示

发布时间：2018-05-20 02:31

  本文选题：日美 + 成本　； 参考：《财会通讯》2013年07期

【摘要】：正一、日本成本会计准则体系(一)二次大战前与战中的日本成本会计准则1937年由日本商工财务管理委员会公布的《制造成本会计准则》,被认为是日本第一部成本会计准则。该准则发布于第二次世界大战期间,具有日本借此次侵略战争对其国内生产力进行的大幅度扩张、对物资供
[Abstract]:First, the Japanese cost Accounting Standards system (1) the Japanese cost Accounting Standards before and during the second World War (1937), promulgated by the Japanese Commercial and Industrial Financial Management Board in 1937, are considered to be the first Japanese cost accounting standards. Issued during the second World War, the guidelines have been used by Japan to greatly expand its domestic productive forces through the war of aggression, and to supply goods and materials.
【作者单位】： 上海杉达学院商学院;
【基金】：上海市教委2009年度“上海高校示范性全英语课程《管理会计》” 2009上海市教委科研创新课题(10ZS230)阶段性研究成果
【分类号】：F233
，

本文编号：1912817