costin中文什么意思

科斯廷

例句与用法

1. Ms thesis pidceeds for the thcory of modest cost tw accountin . it has wid and absoed the intemal and extemal researe achivements . ms thesis has nded on the thcory of standard costing and activitydsased costing and anaised the merits and shortcorning of adoptin the swt costing in the modem mses . it leads the though of the activitybased costing into the establishin of standar costin . it no only have reserved and absobo the meri of sch costing and activity4ased costing bu also overcomed the shortcornin of each cost methed
   本文以现代成本管理会计理论研究为基础，在总结和吸收国内外研究成果的基础上，通过对标准成本法和作业成本法的理论研究并对现有企业采用标准成本制度存在的优缺点进行分析的基础上，通过将作业成本思想引入产品标准成本的制定，保留和吸收标准成本法和作业标准法的优点，同时又克服了两者的缺点，创造性提出“作业标准成本”这一概念。