成本会计是随着商品经济的形成而产生的。我国传统成本会计是在计划经济时代的基础之上发展起来的。
2.2.2传统成本会计(Traditional Cost Accounting) 2.2.3作业成本法(Activity-Based Costing)
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常规[传统]成本会计 conventional cost accounting
作业成本会计完全不同于传统成本会计。
The activity based cost accounting is totally different from the traditional cost accounting.
文中从价值链管理的需要出发，指出传统成本会计的缺陷，并为现代成本会计的完善提出建议。
The paper points out the weakness of classic cost accounting and table a proposal to perfect the modern cost accounting.
现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
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