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                  成本会计论文

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                  成本会计与管理会计的联系及区别

                  时间:2019-03-19 来源:辽宁经济 作者:孟鑫 本文字数:2962字

                    摘    要:星云棋牌官网下载 按照不同的标准,会计可以分为财务会计、成本会计和管理会计,其各自的内容和功能有交叉之处,也有不同之处。随着会计准则的变化和完善,成本会计和管理会计的内容发生了很大的变化,两者之间的关系也随之发生了变化。为了明晰两者的关系,本文首先阐述成本会计和管理会计的定义和内涵,然后对两者之间的联系进行研究,以使人们可以更加清晰的明确两者之间的区别与联系,有利于对成本会计和管理会计更进一步的深入学习和研究。

                    关键词:星云棋牌官网下载 成本会计; 管理会计;

                    CONGHUIJIDEFAZHANGUOCHENGZHONGLAIKAN,SUIZHEJINGJIHUODONGDEJINYIBUFAZHAN,HUIJIZAIJINGJIHUODONGZHONGDEZUOYONGRIYITIGAO,HUIJIBUJINSHIJIZHANGHEZUOBIAO,HAIYOULEGENGDUODEFENLEI,CHANSHENGLECHENGBENHUIJIHEGUANLIHUIJI。WEILEGENGHAODELIJIECHENGBENHUIJIHEGUANLIHUIJILIANGZHEDEGUANXI,BENWENDUICHENGBENHUIJIHEGUANLIHUIJIDEZHUYAONEIRONGHEZHINENGJINXINGJIESHAO,BINGDUILIANGZHEZHIJIANDELIANXIYUQUBIEJINXINGFENXI。

                    一、成本会计和管理会计的主要内容

                    1. 成本会计。

                    CHENGBENHUIJISHIYIMENJILU、FENLEI、HUIZONGHEFENXICHENGBEN,YIBANGZHUGUANLICENGZUOCHUSHENSHENDESHANGYEJUECEDEYISHUHEKEXUE,SHIYIZHONGDUIYUCHENGBENYOUGUANDEXINXIJINXINGSHOUJI、JILU、FENLEIHEFENXIDEFANGFA。QISUOTIGONGDEXINXIYOUZHUYUGUANLIZHEDEJUECEGUOCHENG。CHENGBENZHUYAOYOUCAILIAO(ZHIJIEHEJIANJIE)、RENGONG(ZHIJIEHEJIANJIE)HEGUANLIFEIYONG(SHENGCHAN、BANGONGHEGUANLI、XIAOSHOUHEFENPEIDENG)SANBUFENGOUCHENG。CHENGBENHESUANDEZHUYAOMUDESHIGENZONGQIYEDESHENGCHANCHENGBENHEGUDINGCHENGBEN。ZHEIXIEXINXIDUIYUJIANSHAOHEKONGZHIGEZHONGCHENGBENSHIYOUYONGDE,SHIYUCAIWUHUIJIFEICHANGXIANGSIDEGUANLIHUIJI。

                    2. 管理会计。

                  星云棋牌官网下载   GUANLIHUIJISHIZHIWEIGONGSIGUANLISHIYONGERZHUNBEIDECAIWUHEFEICAIWUXINXI。TATIGONGDEXINXIYOUZHUYUZHIDINGZHENGCEHEZHANLVE、BIANZHIYUSUAN、YUCEJIHUA,JINXINGBIJIAOHEPINGJIAGUANLIDEYEJI。GUANLIHUIJICHANSHENGDEBAOGAOBEIZUZHIDENEIBUGUANLIRENYUAN (JINGLIHEYUANGONG) SHIYONG,YINCIBUHUIZAICAIZHENGNIANDUJIESHUSHIBAOGAO。GUANLIHUIJISHIYIGESHOUJI、FENXIHELIJIECAIWUBAOBIAO、TONGJIHEDINGXINGXINXIDEGUOCHENG,YILEJIEQIYEDEJINGYINGZHUANGKUANGHEJINQIDEFAZHANFANGXIANG。GUANLIHUIJIYOUZHUYUZUOCHUDUANQIJUECE,YEYOUZHUYUWEIWEILAIDEZHONGDASHIJIANZHIDINGZHANLVE。

                    二、成本会计与管理会计的联系

                    1. 两者的服务对象相同。

                    成本会计是通过核算相关主体在产品生产经营过程中的成本,制定长期性或策略性的决策,建立有利的成本控制办法并降低成本,提高企业的经营利润;管理会计着重于为企业改善管理,提高企业的经济效益,无论是成本会计还是管理会计都是通过对内部的改善,达到减少企业的经济利益的流出或增加企业的经济利益的流入。成本会计和管理会计的服务主体都是对企业的内部管理。管理会计的主体可以是整个企业,也可以是企业内部各个责任层次的责任单位,但总体上是为企业内部管理者服务,提供决策有用的信息以改善企业的经营;成本会计同样是以企业为服务主体,对于企业生产经营的成本进行核算,而成本会计和管理会计均不适用于个人主体,一方面个人的管理层次简单,基本不涉及日常经营的管理,另一方面对个人进行成本的核算没有太大的实际意义,相反进行核算的成本远远大于核算结果带来的收益。
                   

                  成本会计与管理会计的联系及区别
                   

                    2. 两者的职能相似。

                    LIANGZHEDOUNULITIGONGZHUNQUEHEXIANGGUANDESHUJUHEXINXI,YIBANGZHUGUANLICENGZUOCHUJUECEHETIGAOZUZHIDEYUNYINGJIXIAO。CHENGBENHUIJIZUIJIBENDEZHINENGSHICHENGBENHESUAN,JIBENZHINENGSHIFANYINGHEJIANDU,XIANDAICHENGBENHUIJIDEZHUYAOZHINENGYOU:CHENGBENYUCE、JUECE、JIHUA、KONGZHI、HESUAN、FENXIHEKAOHE,CHENGBENHUIJIDEGEXIANGZHINENGSHIXIXIXIANGGUAN,HUXIANGYINGXIANGDE,ZAIQIYESHENGCHANJINGYINGHUODONGDEGUANLIZHONGFAHUIZHEZHONGYAOZUOYONG;ZAIGUANLIHUIJIZHONGYETIXIANZHEIXIEZHUYAOZHINENG,RUJIANGSHIJIHEJIHUADECHAYIJINXINGFENXI,DUIXIANGYINGZHUTIJINXINGJIANGFA,TIXIANLECHENGBENKAOHEDEZHINENG。

                    3. 两者之间存在内容交叉。

                    YOUYUSHOUFAZHANLISHIDEYINGXIANG,CHENGBENHUIJICHUXIANZAIGUANLIHUIJIZHIQIAN,ERGUANLIHUIJIYOUSHICONGCAIWUHUIJIZHONGFENCHULAIDEYIMENXUEKE,DANGCHENGBENHUIJIDEGONGZUONEIRONGBUZAIMANZUDANGSHIDEXUYAO,GUANLIHUIJIJIUSUIZHICHANSHENG,GONGZUODENEIRONGCONGCHENGBENHESUANMANMANZHUANYIDAOGUANLIKONGZHI,GUANLIHUIJIJIUSHIYOUCIFAZHANERLAI,CHENGBENHUIJIJIUJINHUYUSHIGUANLIHUIJIDEQIANSHEN,GUANLIHUIJIMANMANSUIZHESHIDAIDEFAZHANERFAZHAN,XUEXIQITAXUEKEDETEDIAN,SHIQINENGWEIQIYETIGONGGENGHAODEFUWU。

                    4. 基本过程相似。

                  星云棋牌官网下载   CHENGBENHUIJIHEGUANLIHUIJIYOULEISIDEJIBENGUOCHENGHENEIRONG,LIANGZHEDOUXUYAOJIBENDEHUIJIJICHUZHISHIHEYUANZE。CHENGBENHUIJIHEGUANLIHUIJIDOUSHIYONGXUDUOXIANGSIDECHENGXUHEJISHUJINXINGJISUANHEFENXI。

                    三、成本会计与管理会计的区别

                    1. 主要目的不同。

                  星云棋牌官网下载   CHENGBENDEQUEDINGHECHENGBENKONGZHISHICHENGBENHESUANDEZHUYAONEIRONG,GAOXIAODEJIXIAOSHIGUANLIHUIJIDESHOUYAOZUOYONG。CHENGBENHUIJIDEZHUYAOMUDESHIQUEDINGSHENGCHANCHANPINDECHENGBEN,BINGXIEZHUGUANLICENGJINXINGCHENGBENKONGZHIHEJUECE,FANGZHIQIYECHANSHENGCHAOCHUYUSUANDECHENGBEN,ERGUANLIHUIJIDEZHUYAOMUDESHIWEIGUANLIRENYUANZAIQIJIHUA、KONGZHI、JIXIAOPINGGUHEJUECEGUOCHENGZHONGTIGONGBIYAODEXINXI,YIZHIDINGMUBIAOHEWEILAIDEHUODONG,TIGONGLEYIFUGUANLICENGYINGGAIRUHEZHIDINGZHANLVEDELANTU。

                    2. 信息的类型和来源不同。

                    CHENGBENHUIJIZHITIGONGSHULIANGXINXI,DANSHIGUANLIHUIJITONGSHILIYONGDINGLIANGHEDINGXINGXINXI。CHENGBENHUIJIWANQUANWEIRAOZHEDINGLIANGSHUJU,DANZHIYOUDINGLIANGDEXINXIBINGBUNENGMIAOHUICHUZHENGGEXINGYEDEQUANMAO。XIANGFAN,WOMENHAIYINGGAIGUANZHUDINGXINGXINXI,YIBIANLIJIEYEWUZHONGZHENGZAIFASHENGDESHIQING。RUQUEQINLVBUYILAIYURENHESHULIANGXINXI,ERSHICHUNCUIDEXINLIWENTI。GUANLIHUIJIZHEYANYUYEWUDESUOYOUFANGMIAN,BAOKUODINGLIANGHEDINGXINGSHUJUDIAN,YICHUANGJIANBAOGAO。CHENGBENHUIJIDEJICHUSHICONGCAIWUHUIJIZHONGHUODEDECHENGBENXIANGGUANSHUJU,BUYILAIYUGUANLIHUIJIDECHENGGONGSHISHI,ERGUANLIHUIJISHIJIYUCONGCAIWUHUIJIHECHENGBENHUIJIZHONGSHOUDAODESHUJU,QICHENGGONGSHISHIYILAIYUCHENGBENHUIJIHECAIWUHUIJI。

                    3. 决策的基础不同。

                    CHENGBENHUIJISHIJIYULISHICHENGBENXINXIZUOCHUDUIWEILAIDEJUECE,ERGUANLIHUIJISHIJIYULISHIXINXIHEYUCEXINXIZUOCHUWEILAIDEJUECE。WOMENKANYIXIACHENGBENHUIJI,HUIFAXIANZHEIGEHUIJIXITONGSHIJIYULISHIXINXIDE,ERGUANLIHUIJIERYAN,ZHONGDIANJIZAIYULISHIXINXI,YEZAIYUYUCEXINXI。YOUYULISHIXINXIZHIJIEJUELEBUFENWENTI,GUJIXINXIBANGZHUGUANLICENGKANDAOQUANJU,SHICAIWUBAOBIAOJUYOUQIANZHANXING。ZHEIJIUSHIWEISHENMEZAIGUANLIHUIJIBAOGAOZHONG,YUCEXINXISHIZUIDADEXUNHUANLINGYUZHIYI。

                    4. 编制报告的规则不同。

                  星云棋牌官网下载   CHENGBENHUIJIXINXIDEBIANZHIYOUJUTIDEGUIZEHECHENGXU,CHENGBENHUIJISHOUCHENGBENHUIJIZHUNZEHUOGUIZHANGDEZHIYUE,ERGUANLIHUIJITONGCHANGBUSHOUYITAOJUTIERYANGEDEBIAOZHUNHUOGUIZHANGZHIDUDEYUESHU。CHENGBENHUIJIQUEDINGGUDINGCHENGBENHESHENGCHANXIANXIANGGUANDEKEBIANCHENGBEN,YIQUEDINGYINGKUIPINGHENGDIAN,ZUIZHONGQUEDINGLIRUN。SUNYIPINGHENGDIANDAIBIAOXIAOSHOUFEIYONGSUOHANGAIDEDIAN,LIRUNSHIYIYINGKUIPINGHENGDIANZUOWEIJISUANLIRUNDEQIDIANLAIQUEDINGDE,SUOYOUCHAOGUOYINGKUIPINGHENGDIANDEXIAOSHOUDOUSHILIRUN。QUEDINGXUYAOXIAOSHOUDECHANPINSHULIANG,YIDADAOYINGKUIPINGHENGDIAN,RANHOUSHIXIANLIRUN,ZHEIGEGUOCHENGBEICHENGWEICHENGBEN—CHANLIANG—LIRUNFENXI,CHENGBENHUIJIYAOZUNXUNYANGEDINGYIDEGUIZE,DANSHIGUANLIHUIJIZEMEIYOU。

                    5. 报告的使用者不同。

                    CHENGBENHUIJIBAOGAOTIJIAOJIZUZHIDEGUANLICENGYIJIQITAWAIBUJIGOUHUOJIANGUANJIGOU,RUGUANLIZHE、GUDONGHELIYIXIANGGUANZHE。LINGWAI,GUANLIHUIJIBAOGAOYAOTIJIAOJIZUZHIDENEIBUGUANLIBUMEN,GUANLIHUIJIDUIYUQIYEDEYEWUWENTIHEJIHUIZUOLEYIFENXIANGXIDEFENXIBAOGAO,BAOGAOZUIZHONGTIGONGJIGONGSIDEGAOJIGUANLIRENYUAN。

                    6. 成本的分类方式不同。

                  星云棋牌官网下载   GENJUBUTONGDEBIAOZHUN,CHENGBENKEYIFENWEIBUTONGDELEIBIE,DUIYUBUTONGDECHENGBENYANJIUDUIXIANG,YEYOUBUTONGDECHENGBENHUAFEN。DUIYUGUANLIHUIJILAISHUO,CHENGBENZHUYAOKEYIFENWEIGUDINGCHENGBEN、KEBIANCHENGBEN、HUNHECHENGBEN。ZAIJUECEFENXISHI,YEHUIGENJUCHENGBENDEXIANGGUANLINGYUJIANGQIFENWEIXIANGGUANCHENGBENHEWUGUANCHENGBEN。ZAIZUOJUECESHISHIYONGCHENGBENXIAOYIYUANZE,ZHIKAOLVXIANGGUANCHENGBEN,BUKAOLVWUGUANCHENGBENHECHENMEICHENGBEN。ERCHENGBENHUIJIANCHENGBENHESUAN,JIANGCHENGBENFENWEICHANPINCHENGBENHEQIJIANCHENGBEN。YINCI,DANGSHEJIDAOCHENGBENFENLEISHI,GUANLIHUIJIHECHENGBENHUIJIDEZHONGDIANSHIBUTONGDE。

                    ZONGSHANGSUOSHU,CHENGBENHUIJIHEGUANLIHUIJIDOUSHIHUIJIDELIANGGEZHONGYAOZUCHENGBUFEN。LIANGZHEDOUXUYAOHUIJIJICHUZHISHI,SHIYONGYIXIELEISIDEJISHUHUOLIUCHENG,BINGYOUZHUYUQUEBAOZUZHIDEGAOXIAOYUNZUO。DANSHITAMENYOUHENDUOBUTONGZHICHU,CHENGBENHUIJIGUANZHUCHENGBENHESHULIANGFANGMIAN,DUIXUDUOZUZHILAISHUOSHIBIYAODE。GUANLIHUIJIGUANZHUDINGXINGHEDINGLIANGFANGMIAN,MIANXIANGWEILAI,KEXUAN,BINGYOUZHUYUJUECE。

                    孟鑫.成本会计和管理会计的异同[J].辽宁经济,2019(08):78-79.
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