| 传统成本与战略成本研究对象的区别 |
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| 引用本文： | 刘巧娣.传统成本与战略成本研究对象的区别[J].河北能源职业技术学院学报,2006,6(1):39-41. |
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| 作者姓名： | 刘巧娣 |
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| 作者单位： | 江苏省常州龙晶房地产发展有限公司,江苏,常州,213000 |
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| 摘 要： | 本文先从介绍战略成本会计的研究对象与传统成本的研究对象入题，又在各自描述传统成本会计和战略成本会计的研究对象之后，详细比较了两者的区别，进行了范围、计量方法和侧重点的比较。
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| 关 键 词： | 战略成本 传统成本 价值链 |
| 文章编号： | 1671-3974（2006）01-0039-03 |
| 收稿时间： | 2006-01-08 |
| 修稿时间： | 2006年1月8日 |
The Distinctions of Research Objects between the Traditional Cost and the Strategic Cost |
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| LIU Qiao-di.The Distinctions of Research Objects between the Traditional Cost and the Strategic Cost[J].Journal of Hebei Energy Institute of Vocation and Technology,2006,6(1):39-41. |
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| Authors: | LIU Qiao-di |
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| Institution: | LIU Qiao-di |
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| Abstract: | Firstly, this article introduces the research objects of the strategic cost accounting and traditional cost accounting. After that, this article explains the distinctions in detail between them. The distinctions contain ranges, ways of measuring and emphases. This article also elaborates on some new opinions in theory circle, which puts forward some amendments to study of traditional cost accounting by strategic cost accounting. |
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| Keywords: | strategic cost traditional cost value chain |
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