| 如何区分成本与费用 |
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| 引用本文： | 王健栋.如何区分成本与费用[J].大同职业技术学院学报,2006(2). |
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| 作者姓名： | 王健栋 |
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| 作者单位： | 大同市职业技术学院管理系 山西大同037008 |
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| 摘 要： | 通过正确区分成本和费用的概念,进而可以明确产品成本和生产费用、生产成本和制造费用、期间费用和生产费用之间的区别和联系。
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| 关 键 词： | 成本 费用 产品成本 生产成本 |
How to Distinguish Cost and Expense |
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| Wang Jian-dong.How to Distinguish Cost and Expense[J].Journal of Datong Vocational College,2006(2). |
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| Authors: | Wang Jian-dong |
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| Abstract: | By distinguishing the concept of costand expense correctly, this paper explicits the differences and relations between product cost and production expense, production cost and manufacturing expense, as well asperiod expense and production expense. |
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| Keywords: | cost expense product cost production cost |
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