未来的成本会计无论在成本管理思想上，还是在成本核算范围与方法上均有新的突破。
For the future cost counting will break through not only in cost managerial thought but also in the scope and method of cost counting.
结论：疾病预防控制机构应逐步引入成本会计制度，以规范、完善我国疾病预防控制成本核算方法。
Conclusions:The system of cost-accunting should be applied in CDC , and then the methods of disease control and prevention service cost accunting could be regulated.
基于活动的成本核算是成本会计的另一个方法，它包含两个好处以及也会存在一些问题。
Activity based costing is another method in cost accounting and it contains both benefits and problems.
基于活动的成本核算是成本会计的另一个方法，它包含两个好处以及也会存在一些问题。
Activity based costing is another method in cost accounting and it contains both benefits and problems.
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