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新经济条件下,会计职能已由核算型向管理型转变,相应地,成本的计算方法也发生着变革。完全成本法向变动成本法的演变是财务会计和管理会计的结合,成本的计算理念向决策和预测前进了一步。
Under the new economic conditions, the accounting function has changed from accounting type to management type. Correspondingly, the cost calculation method has also undergone a change. The Evolution of Total Costs The law of variable costs is the combination of financial accounting and management accounting. The concept of cost calculation goes a step further to making decisions and predictions.