Feng Qiao-gen
Abstract
The difficulty of cost-accounting reform lies in the cost allocation mechanism.Activity cost method based on the cost driver is facing many obstacles,and resource-oriented cost management methods will promote the development of cost-accounting.
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The difficulty of cost-accounting reform lies in the cost allocation mechanism.Activity cost method based on the cost driver is facing many obstacles,and resource-oriented cost management methods will promote the development of cost-accounting.
Key concepts: Cost accounting, Consumption (sociology), Environmental full-cost accounting, Business, Resource (disambiguation), Accounting, Management accounting, Throughput accounting