传统成本核算在误导你……如何降低成本,几乎是每个企业永恒的话题。而通常要降低成本就要通过成本核算来了解成本结构。而了解成本分结构不外乎回答两个问题:一、钱用在了什么地方?二、花钱是否创造了价值?这两个问题看起来简单,但实际上没有几个企业真正能够回答。这是因为在成本管理上,大多数企业还是依赖传统的成本核算方式。传统的方式奉行的是一种按量把成本分摊到产品和服务的原则,不光是 Traditional costing is misleading you ... How to reduce costs is almost an eternal topic for every business. And usually to reduce costs through cost accounting to understand the cost structure. However, understanding the cost structure is nothing more than answering two questions: First, where is money used? Second, does spending money create value? These two issues seem simple, but in fact few enterprises can actually answer. This is because most organizations rely on traditional cost accounting for cost management. The traditional way of pursuing is the principle of allocating costs to products and services by quantity, not only