摘要
关于成本的理解,即使在同一个学科范畴内,也是一个复杂的问题。以会计学成本为研究对象,追溯成本所扮演的角色,讨论会计学成本的属性,分析经济学对会计学成本的突破。可以为我们提供了一个理解会计学成本的经济学视角;改进会计报告中的关于机会成本、沉没成本、人力资源成本、内部制度变迁成本等等与企业决策密切相关的成本的揭示,对提高会计信息的相关性具有重要价值。
It is complex to fully comprehend about cost even in the same area. To study accounting cost, retroact roles that the cost has been playing, discuss characteristics of accounting cost, analyze that economics surmount the accounting cost can provide us to comprehend accounting cost from an economics angle. Improving the quality of opportunity cost, sunk cost, human resource cost, internal system changing cost and disclosing their relevance of enterprise decision making in financial reports is valuable to improve relevance of accounting information.
出处
《云南财贸学院学报》
2004年第2期71-74,共4页
Journal of Yunnan Finance and Trade Institute
