浅谈新经济下的成本会计摘要：成本会计作为会计的一个重要分支，有着同会计一样的基本职能，即反映和监督，从成本会计的产生和发展的历史看，随着生产过程的日趋复杂，生产、经营管理对成本会计不断提出新的要求，成本会计向着更深的层次发展。在发展的过程中肯定会面临各种各样的问题需要我们解决，本文就来以当今成本会计的发展趋势与存在的一些问题及应对政策来展开讨论，以较少的成本费用开支，获得最佳的经济效益。关键字：新经济；成本会计；作业成本法Abstract：Asanimportantbranchofaccounting,costaccountinghasthesamebasicfunctionsasaccounting,namely,reflectionandsupervision.Fromthehistoryoftheproductionanddevelopmentofcostaccounting,withtheincreasingcomplexityoftheproductionprocess,productionandoperationmanagementhaveputforwardnewrequirementsforcostaccounting,andcostaccountinghasdevelopedtoadeeperlevel.Intheprocessofdevelopment,wewillcertainlyfacevariousproblemsthatneedtobesolved.Thisarticlewilldiscussthecurrentdevelopmenttrendofcostaccounting,someexistingproblemsandcorrespondingpoliciessoastoobtainthebesteconomicbenefitswithlesscostandexpense.Keywords:neweconomy;Costaccounting;Activity-basedcosting目录1.绪论..............................................................................................................................................31.1研究背景............................................................................................................................31.2国内外研究文献综述........................................................................................................41.2.1国内研究文献综述................................................................................................41.2.2国外研究文献综述................................................................................................41.3研究的目的和意义....................................................................................................62.作业成本法综述..........................................................................................................................63.作业成本法的现状分析..............................................................................................................73.1现状分析............................................................................................................................73.2存在的额问题....................................................................................................................83.3原因分析............................................................................................................................84.对作业成本法的建议与对策.....................................................................................................105.结论............................................................................................................................................12参考文献........................................................................................................................................121.绪论1.1研究背景成本会计是会计学科中的一个重要分支，是由成本计算和复式记账相结合而产生的。成本会计是社会经济和管理理论发展到一定历史阶段的产物，随着商品经济的发展而逐步形成。成本会计作为会计的一个重要分支，有着同会计一样的基本职能，即反映和监督。从成本会计产生和发展的历史看，随着生产过程的日趋复杂，生产、经营管理对成本会计不断提出新的要求，成本会计向着更深的层次发展。在...
