2007•Journal of Changshu Institute of TechnologyRequires access
Cost Concepts,Cost Methods and Actual Cost
Yanping Li
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Abstract
Fixed cost,planned cost,standard cost and goal cost are all standards under the control of the enterprise cost.There are some connections and differences between these costs,and actual cost is their reference.This article makes a comparative analysis of the relationship between these cost concepts,cost methods and actual cost,and offers some ways to apply these costs.