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de yu guo jia de ita cheng ben gai nian jie xi
Author(s): 
Pages: 68
Year: Issue:  1
Journal: Finance and Accounting Monthly(Theory Edition)

Keyword:  德语国家ITA成本概念;
Abstract: 本文介绍了德语国家的一种很特别的ITA成本概念,这种成本概念能将成本以现金流量的形式表达出来,与传统的资源耗费成本概念有很大的差别.ITA成本概念对于推动我国成本观念和资本预算等管理会计职能的转变,以及推动我国管理会计理论体系的发展提供了一种新思路.
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