摘要
随着知识经济时代的到来和我国科教兴国基本国策的实施,企业科技投入日益增大,产品成本各项目的比重也都发生很大的变化,产品的研究与开发成本和社会责任成本倍受人们关注。本文仅就产品生命周期成本作肤浅的探讨,以供大家参考。
With the coming up of the Age of Knowledge and Information and the implementation of our country's basic policy——science and
education making country prosperous, enterprises have enlarged their scientific and technological investment The proportion of various items on products' cost have changed a lot People pay more attention to the cost both of product research and of social responsibilities. This article probes into the life-circle costing for readers' reference.
关键词
生命周期成本
成本会计
成本企画
life-cycle costing
cost accounting
target costing
