近二十多年来,在电子技术革命的基础上产生了高度自动化的先进制造企业,带来了管理上的巨大变革。在这种崭新的制造环境下,企业传统采购与制造过程将发生深刻的变化。相应地,原来为传统采购与制造乃至企业决策服务的产品成本计量与控制、会计决策、业绩评价等会计理论和方法也 In the past twenty years or so, a highly automated and advanced manufacturing enterprise has emerged on the basis of the electronic technology revolution, bringing about tremendous changes in management. In this new manufacturing environment, the traditional procurement and manufacturing processes will be profound changes. Correspondingly, accounting theory and method of product cost measurement and control, accounting decision-making and performance appraisal originally for the traditional procurement and manufacturing as well as enterprise decision-making service