有许多组织对成本会计的发展曾经发生过影响。多年来特别是全国会计师联合会已经发表过不少研究论文。财务主管协会也有许多关于成本会计研究的出版物。所有组织中最有影响的一个很可能就是成本会计准则委员会(CASB)。为了答复对不一致的会计处理所表的不满,1970年国会通过一项法令产生了这个委员会作为国会代理人(公法91—379)。委员会将时常颁布为达到成本会计原则上的一致性和连贯性而设计的成术会计准则,这些成本会计原则是得到受联邦契约约束的防御工事承包人和转包人遵守的。美国的主计长是成本会计准则委员会的主席。他任命另外四名委员,其中两名必须从专业会计师中产生,一名代表工业,还有一名来自联邦政府的某个部。全体委员是兼职的,但 There are many organizations that have had an impact on the development of cost accounting. Over the years, especially the National Federation of Accountants has published many research papers. The Association of Financial Supervisors also has a number of publications on cost accounting research. One of the most influential in all organizations is the Cost Accounting Standards Board (CASB). In reply to the dissatisfaction expressed with the inconsistency of accounting treatment, in 1970 the Congress passed a decree that created this commission as the parliamentary representative (Public Law 91-379). The committee will often enact statutory accounting standards designed to achieve the principle of consistency and coherence in cost accounting, which are subject to compliance by contractors and subcontractors that are subject to federal contracts. The chief controller of the United States is chairman of the cost accounting standards committee. He appointed four more members, two of whom must be from professional accountants, one on behalf of industry and one on a department from the federal government. All members are part-time, however