本文選題：日美 + 成本��； 參考：《財會通訊》2013年07期

【摘要】：正一、日本成本會計準則體系(一)二次大戰(zhàn)前與戰(zhàn)中的日本成本會計準則1937年由日本商工財務管理委員會公布的《制造成本會計準則》,被認為是日本第一部成本會計準則。該準則發(fā)布于第二次世界大戰(zhàn)期間,具有日本借此次侵略戰(zhàn)爭對其國內生產力進行的大幅度擴張、對物資供
[Abstract]:First, the Japanese cost Accounting Standards system (1) the Japanese cost Accounting Standards before and during the second World War (1937), promulgated by the Japanese Commercial and Industrial Financial Management Board in 1937, are considered to be the first Japanese cost accounting standards. Issued during the second World War, the guidelines have been used by Japan to greatly expand its domestic productive forces through the war of aggression, and to supply goods and materials.
【作者單位】： 上海杉達學院商學院;
【基金】：上海市教委2009年度“上海高校示范性全英語課程《管理會計》” 2009上海市教委科研創(chuàng)新課題(10ZS230)階段性研究成果
【分類號】：F233
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本文編號：1912817