The mode of traditional costing measurement is grafted on the account system of accounting.
传统成本计量模式是嫁接在会计账户系统之上的。
The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.
本文就高校成本核算的内容、 会计假设、核算基础、 指标体系以及如何构建成本控制系统作了探讨。
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