实际的标准成本
Pointed out that the following issues: hedge accounting standard is complicated and lead to practical applications of high cost. The choices of accounting methods change the basis of presentation of financial statements.
对套期会计准则规定复杂性导致实务应用成本高及会计处理方法的可选择性改变财务报表的列报基础,增加财务报表分析的难度等问题也作出较为深入的阐述。
This paper puts forward two proposals of cost analysis and control, the cost difference analysis and the cost driver analysis. At the same time, it gives the corresponding practical application method, Standard Costing and Activity Based Costing.
提出了成本差异分析和成本动因分析两种成本分析和控制的理论,同时举出了相应的实践方法&标准成本法和作业成本法。
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