摘要
按照传统方法对营销费用的核算已经不能有效地反映企业的经营状况,不能为企业制定经营决策提供有效的会计信息。为了应对新的会计环境对会计实务提出的新的要求,依据新的营销会计概念,尝试构建营销会计体系的框架,以对以后的深入研究有所帮助。
According to the traditional methods of marketing expenses for the accounting has not effectively reflect the operation of enterprises, enterprises can not be developed for the management decision to provide an effective accounting information. In response to the new accounting environment on the accounting practices of the new requirements, we should be based on the new marketing concept of accounting, marketing trying to build the framework of the accounting system to the future in-depth study of help.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2008年第5期52-55,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
会计环境
营销
营销会计
Accounting Environment
Marketing
Marketing Accounting.
