论文部分内容阅读
随着企业财务管理的逐步完善,会计相关理论也逐渐得以完善和发展。成本会计与财务会计、管理会计共同构成会计学的三大部分。对成本会计理论的正确理解不仅有利对企业进行更好的管理,还有利于推动会计学的整体发展。本文将对成本会计理论做一些相关思考,先对其进行初步的理论认识,再对其中的重点问题进行相关说明。
With the gradual improvement of corporate financial management, accounting theory has gradually been improved and developed. Cost accounting and financial accounting, accounting management together constitute the three major parts of accounting. Correct understanding of the theory of cost accounting not only helps to better manage the enterprise, but also helps promote the overall development of accounting. This article will do some related thinking on the cost accounting theory, first of all to carry out a theoretical understanding of them, and then explain the key issues.