Cost accounting on corporate behavior a little exploration（成本核算对企业行为的一点探索）.doc

Cost accounting on corporate behavior a little exploration Abstract: The rapid development of today’s society, traditional cost accounting is not suited to the current economic situation, when behavioral cost accounting emerged. This paper describes actions and behavior of cost accounting, based on further analysis of behavioral cost accounting and cost accounting act information disclosure, the cost for the management of corporate behavior provides an important theoretical basis. Keywords: business management accounting cost behavior behavior in today’s knowledge economy, the rapid development of science and technology, technology to penetrate deep into every factor of production among the workers and the object of labor, and even specific to every aspect of production management, has the shadow of science and technology. Production workers in the enterprise development process of the status and role of the profound changes, the growing importance of human resources. solely to the product and value for the study of traditional cost accounting and the current state of economic development between is a clear gap, the behavior is, in this case the accounting emerged. First, the cost of corporate behavior and business conduct cost accounting act, first proposed by Xu Guojun in his monograph ‘behavioral accountinggt;gt; raised, specifically refers to employees as objects of economic behavior on the cost of the enterprise boils down to. Conduct cost to employee behavior as costs attributed to the object, is in line with the actual development of enterprises, because the behavior of employees largely determine the company’s expenses, the cost of doing business and lead to costs associated with the subject, that cost-effectively causes. Conduct cost accounting in corporate behavior based on the concept of it to the behavior of objects with static and dynamic behavior of the results of the campaign process and value engineering joint, calculated on t