本文關(guān)鍵詞： 供給側(cè)改革 成本核算 分批法 成本核算對象 成本核算期　出處：《財會月刊》2016年34期 　論文類型：期刊論文

【摘要】：供給側(cè)改革的途徑之一是降低企業(yè)成本,為此,企業(yè)必須選擇適合的成本核算方法進(jìn)行成本核算,從而提供客觀準(zhǔn)確、及時有用的成本信息進(jìn)行成本管理,以有效地降低企業(yè)成本。本文首先介紹了分批法對供給側(cè)改革企業(yè)成本核算的適應(yīng)性,然后結(jié)合供給側(cè)改革的要求,論述現(xiàn)行分批法的改進(jìn)措施,最后提出分批法應(yīng)用時應(yīng)注意的一些問題,以期更好地發(fā)揮分批法的作用。
[Abstract]:One of the ways of supply-side reform is to reduce the cost of the enterprise. Therefore, the enterprise must choose the appropriate cost accounting method to carry on the cost accounting, thus provides the objective accurate, timely and useful cost information to carry on the cost management. In order to reduce the enterprise cost effectively, this paper first introduces the adaptability of the batch method to the supply-side reform of enterprise cost accounting, and then, according to the demand of the supply-side reform, discusses the improvement measures of the current batch method. Finally, some problems that should be paid attention to in the application of batch method are put forward in order to play the role of batch method better.
【作者單位】： 河南牧業(yè)經(jīng)濟學(xué)院會計學(xué)院;浙江工業(yè)大學(xué)經(jīng)貿(mào)管理學(xué)院;
【分類號】：F275.3
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本文編號：1527170