| 现代成本会计中的帕累托法则 |
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| 引用本文： | 马颖.现代成本会计中的帕累托法则[J].山西财经大学学报(高等教育版),2005,8(1):76-80. |
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| 作者姓名： | 马颖 |
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| 作者单位： | 上海金融学院,会计系,上海,201209 |
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| 摘 要： | 帕累托法则反映了“关键的少数,次要的多数”这一规律及其事半功倍的效益,它着眼于少数关键因素的决定作用,追求资源的最佳配置。在现代成本会计中引入帕累托法则,有助于解决传统成本会计中的问题,帮助企业优化职能价值链,实现资源的最佳配置。
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| 关 键 词： | 帕累托法则 资源配置 成本效益原则 成本会计 |
| 文章编号： | 1008-7362(2005)01-0076-05 |
| 修稿时间： | 2004年12月22 |
Pareto Principle in Contemporary Cost Accounting |
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| MA Ying.Pareto Principle in Contemporary Cost Accounting[J].Journal of Shanxi University of Finance and Economics,2005,8(1):76-80. |
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| Authors: | MA Ying |
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| Abstract: | The Pareto principle reflects the rule of "vital few and trivial many", emphasizing the decisive functions of the few key factors in seeking the optimized allocation of resources. The introduction of Pareto principle into contemporary cost accounting contributes to the solution of the problems in traditional cost accounting, and helps the business in optimizing the functional value chains thereby realizing a rational allocation of resources. |
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| Keywords: | Pareto principle allocation of resources cost benefit principle |
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