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gong gei ce gai ge xia cheng ben he suan fang fa de zui jia xuan ze : fen pi fa
Author(s): 
Pages: 44-47
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  供给侧改革成本核算分批法成本核算对象成本核算期;
Abstract: 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。
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