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一、知识经济对传统成本核算的影响知识经济的到来改变了现行成本核算的环境,主要表现在: 1.成本核算的内容进一步拓宽既然知识资源已成为生产要素的主要因素,那么知识资源的消耗理将成为产品成本的构成部分,而现行财务会计和成本会计将无形资产的价值摊入管理费用,没有计入产品成本,
First, the impact of knowledge economy on the traditional cost accounting The advent of the knowledge economy has changed the current cost accounting environment, mainly in the following: 1. The content of cost accounting to further broaden Since the knowledge resources have become the main factor of production factors, then the consumption of knowledge resources Reason will become an integral part of product costs, and the current financial accounting and cost accounting intangible assets into the management of the value of the cost is not included in the cost of products,