On the basis of analyzing some patterns of conventional cost behavior, it is put forward that wrong information of cost and incorrect decision of enterprise will be made, if adopting traditional approaches to costing measuring, for the manufacturing and non-manufacturing companies. 在分析传统的成本性态基础上,指出对于技术含量较高的制造业及非制造业,如仍使用传统的成本计算方法,将提供错误的成本信息、造成企业决策失误。
In the system of the conventional costing, the expenditure of research and development is always treated as the expense. 在传统成本核算体系下,研究与开发支出往往作为费用处理。