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成本管理会计是成本会计和管理会计两门学科的综合交叉学科,研究它有利于更好地拓展会计领域、提高企业的管理水平。风险成本管理会计是现代成本管理会计新的研究领域,是尚未得到充分研究和探索的新课题。本文对风险成本管理会计对原有成本管理会计体系的突破以及风险成本管理会计的难点等相关问题作了探讨。
Cost Management Accounting is a comprehensive interdisciplinary course of cost accounting and management accounting. It is conducive to expanding the accounting field and improving the management level of the enterprise. Risk cost management accounting is a new research field in modern cost management accounting and a new subject that has not yet been fully researched and explored. This article discusses the related problems of risk cost management accounting on the breakthrough of the original cost management accounting system and the difficulties of risk cost management accounting.