传统成本会计

本研究从传统成本会计与现代企业经营环境的不适应以及由此导致的不良后果出发，系统分析了现代企业成本管理创新的动力。

The study analyses the kickback of traditional cost accounting and the motive of cost management innovation .

以往传统成本会计制度的作法对作业弹性大、产品与服务内容多样性高的物流业而言，并不适用。

Formerly the way of traditional cost accounting system is not applicable to logistics which is high in task flexibility and products and service contents diversity .

文中从价值链管理的需要出发，指出传统成本会计的缺陷，并为现代成本会计的完善提出建议。

The paper points out the weakness of classic cost accounting and table a proposal to perfect the modern cost accounting .

毫无疑问，现代企业成本管理创新方法将在企业生产经营的决策分析、产品成本的控制改善方面发挥传统成本会计无法取代的作用。

It is out of questions , modern enterprises cost management innovation can take an unable substitutional function both in promoting production and improving costing .

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。

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 .

通货膨胀对传统历史成本会计的影响

The Impact of Inflation on the Traditional Historical Cost Accounting

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

Both Financial Accounting Standard Board ( FASB ) and International Accounting Standard Board ( IASB ) are transferring from historical cost accounting to fair value accounting in making accounting standards .

基于以上那点，那么传统的历史成本会计模式更糟糕。

On that score the old system of historic-cost accounting was worse .

现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。

There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects , Accounting Assumptions , Accounting Concepts and AccountingPrinciples .

随着医疗市场的发展，传统的医院成本会计制度以及传统的成本管理模式开始暴露其缺陷，已逐渐无法应对目前医院经营环境的变化和需要。

With the development of medical market , the defects of traditional cost accounting system and cost management mode in hospitals have been exposed to view .