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鉴于交通运输企业涉及公路、铁路、水路、航空、管道运输等诸多部门，同时又逢国家新的成本核算制度颁布实施，《交通运输企业成本会计学》以此为背景，吸收众多国内外交通运输企业成本会计的优秀案例，设计了全书的编写逻辑主线，以求用新成果充实《交通运输企业成本会计学》的编写。《交通运输企业成本会计学》内容主要分为三块：其一是以财政部新颁布的《企业产品成本核算制度（试行）》（财会[2013]17号）为标准，对交通运输企业成本核算进行写作，其内容涵盖公路、铁路、水路、航空四大行业；其二是吸收国内外管理会计领域新研究成果，编写了作业成本、标准成本、责任成本、成本决策方法、第三方物流成本管理等内容；其三是为适应当前我国实施经济转轨升级过程中所推行的"资源节约""环境友好""节能减排"的战略要求，依据交通运输行业物流、客流的基本特征，尝试性地编写了"环境成本核算与分析""资源流成本核算与管理""节能减排成本效益分析"等内容。
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Transport Enterprise Cost Accounting(Chinese Edition)
ISBN 10: 7542949551
ISBN 13: 9787542949554
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Da: liu xing, Nanjing, JS, Cina
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paperback. Condizione: New. Paperback. Pub Date: 2016-04-01 Pages: 409 Language: Chinese Publisher: Lixin Accounting Press Given the companies involved in road transport. railways. waterways. aviation. pipeline transportation. and many other sectors. and has stimulated the country's new cost accounting system promulgated and implemented. transport enterprise cost accounting Against this background. many domestic and foreign transport companies absorb the cost accounting of outstanding cases. designed to prepare the logi. Codice articolo DM010443
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