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一、研究时间成本的必要性时间是一种经济资源,具有不可补偿性。企业在进行生产经营活动时,是要相应地支付时间费用的,企业所支付的时间费用,就是时间成本。研究时间成本,就是以时间为对象,研究时间与成本之间的内在联系。(一)时间成本是对传统成本的重要补充和发展。在一定的时间前提下,传统成本主要研究的是与企业生产经营活动相关的料、工、费,把时间看成是不变的。而时间成本
First, the time to study the time cost is a kind of economic resources, with no compensation. When an enterprise conducts production and business activities, it must pay time and expenses accordingly. The time and cost paid by the company is the time cost. The study of time cost means that time is the object and the internal relationship between time and cost is studied. (I) Time cost is an important supplement and development to traditional costs. Under certain premise, the traditional cost mainly studies the materials, work, and expenses related to the production and business activities of the company, and regards the time as constant. The time cost