发布网友 发布时间:2024-09-26 10:06
共2个回答
热心网友 时间:13小时前
Costing is a very important concept in modern accounting. While its application touches every aspect of any business, its definition, however, varies amongst the users and is difficult to come to an appropriate conclusion. The concept of costing occupies the core in notably the cost accounting researches. Nevertheless, the content of costing and its applications show a trend of broadening due to the ever changing accounting environment and the appearance of new theories and methodologies.
According to the principle of "Different objective, different costing" (J. M. Clark, 1923), various costing concepts and their evolvement in different periods of time are introduced here. Based on the different business objectives, costing can be grouped into costing for auditing, controlling and decision making. We are going to study/explore the applications of these three kinds of costing concept.
热心网友 时间:13小时前
Cost is a very important professional concepts in modern accounting, also has a very wide range of applications.but it is also a concepts which is ing and difficult to make appropriate define .Cost concepts in accounting, especially in cost accounting research occupy the core important position .However, with the continuous changes of accounting environment, the innovation of theory and method comes out constantly. the connotation and extension of the cost concepts trend to be generalized continuously.In the the basic principles of "different purposes, different costs," (JM Clark, 1923), describes the evolution of the cost concepts in the different times and in different stages of development .Depending on the various purpose of the concept of the cost , it can divided into three classes including cost accounting, cost control and decision-making type of cost category. We will research the application these three types of the cost concepts .