Internal relation and integration of costing method

摘要

The multiple costing methods in accounting give the impression that all the methods are isolated, disconnected and even not inconsistent and conflicting due to lack of comparison, analysis and integration. This limits people's perception on costing and management method, which is not conductive either to the integrated applications of multiple costing methods and management methods, or to the theoretical innovation of costing and management methods. The costing method was studied from the perspective of comparison and integration in this article in which conflicts existed in the manufacturing costing method was analyzed and the aperture of target cost was discussed.