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本文在参照前人对战略成本会计及战略成本会计概念的基础上,结合某某公司成本会计应用中存在的问题进行了深入分析,研究总结归纳出战略成本会计的目的与作用,并针对其实际应用中的不足,提出一些建议及发展方向,以提高工业企业适应环境的能力,以求能够在激烈的市场竞争中立于不败之地。
Based on the previous concepts of strategic cost accounting and strategic cost accounting, this paper makes a deep analysis based on the existing problems in the application of cost accounting in a certain company, summarizes the purpose and effect of strategic cost accounting, Application of the deficiencies, put forward some suggestions and development direction, in order to improve industrial enterprises ability to adapt to the environment, in order to be able to fierce competition in the market remain invincible.