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dc.contributor.advisor吴水澎
dc.contributor.author戴泽伟
dc.date.accessioned2016-02-14T02:52:58Z
dc.date.available2016-02-14T02:52:58Z
dc.date.issued2012-09-19 16:35:05.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28225
dc.description.abstract吸收成本法自产生以来饱受争议,这在一定程度上削弱了人们对吸收成本法合理性的支持。但是,与理论界的态度相反,吸收成本法一直以来被实务界广泛应用,尤其在财务会计领域。如果吸收成本法是一项无效的制度安排,为什么它会被沿用上百年?本文从经济学视角,试图分析吸收成本法存在的合理性。 吸收成本法的议题众多,本文选取了期间费用账务处理和固定成本分配这两个有代表性的议题进行讨论。 对第一个议题,主要从产品成本的定价职能和控制职能两个视角,在逻辑上解释为何早期理论界和实务界会从支持“将管理费用和销售费用计入产品成本”转为支持“将管理费用和销售费用计入当期费用”;且引用二十世纪早期商业环境变化与成本信息需求关...
dc.description.abstractAbsorption costing is one kind of the core mechanisms in modern financial accounting system. Since its emergence, absorption costing has received a lot of critiques, which reduce the support from the accounting academia to certain degree. However, inconsistent with the accounting academia, absorption costing has been widely used in accounting practices for a long time, especially in financial acco...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=32602&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=36782
dc.subject吸收成本法
dc.subject期间费用
dc.subject固定成本分配
dc.subject机会成本
dc.subjectAbsorption Costing
dc.subjectPeriodic Expense
dc.subjectFixed Cost Allocation
dc.subjectOpportunity Cost
dc.title吸收成本法合理性的经济解释
dc.title.alternativeEconomic Explanation on the Rationality of Absorption Costing
dc.typethesis
dc.date.replied2012-06-01
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520090153210


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