供给侧改革下成本核算方法的最佳选择:分批法

发布时间：2018-02-23 18:29

  本文关键词： 供给侧改革 成本核算 分批法 成本核算对象 成本核算期　出处：《财会月刊》2016年34期 　论文类型：期刊论文

【摘要】：供给侧改革的途径之一是降低企业成本,为此,企业必须选择适合的成本核算方法进行成本核算,从而提供客观准确、及时有用的成本信息进行成本管理,以有效地降低企业成本。本文首先介绍了分批法对供给侧改革企业成本核算的适应性,然后结合供给侧改革的要求,论述现行分批法的改进措施,最后提出分批法应用时应注意的一些问题,以期更好地发挥分批法的作用。
[Abstract]:One of the ways of supply-side reform is to reduce the cost of the enterprise. Therefore, the enterprise must choose the appropriate cost accounting method to carry on the cost accounting, thus provides the objective accurate, timely and useful cost information to carry on the cost management. In order to reduce the enterprise cost effectively, this paper first introduces the adaptability of the batch method to the supply-side reform of enterprise cost accounting, and then, according to the demand of the supply-side reform, discusses the improvement measures of the current batch method. Finally, some problems that should be paid attention to in the application of batch method are put forward in order to play the role of batch method better.
【作者单位】： 河南牧业经济学院会计学院;浙江工业大学经贸管理学院;
【分类号】：F275.3
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本文编号：1527170