Talking about the Functions of Enterprise Norms in the Quantities Bill-based Costing
Zhang Guo-qian · Sci-Tech Information Development & Economy · 2004
Through the analysis on the traditional costing methods based on the norms for approximate estimate and the quantities bill-based costing method, t his paper points out that the enterprise norms are the precondition and foundati on of the quantities bill-based costing method, and its perfection and developm ent will certainly promote the progress of the quantities bill-based costing me thod.