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.
传统的成本管理方法存在着弊端，随着经济形势的变化，新的成本管理方法应运而生，将价值链分析法运用到成本会计中，采用效益成本法分析价值链每一环节成本，有利于降低成本，提高企业效益。
The paper applies value chain analysis method cost accounting, and uses cost-effective method to analysis every link of the value chain, which is conducive to reducing costs, and improves efficiency.
传统的成本管理方法存在着弊端，随着经济形势的变化，新的成本管理方法应运而生，将价值链分析法运用到成本会计中，采用效益成本法分析价值链每一环节成本，有利于降低成本，提高企业效益。
The paper applies value chain analysis method cost accounting, and uses cost-effective method to analysis every link of the value chain, which is conducive to reducing costs, and improves efficiency.
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