传统的成本会计 meaning in Chinese

traditional cost accounting

However , the cost management of our country ’ s insurance business enterprises has many questions . on the one hand , the diversification of insurance product and service need the cost assigns the each cost target according to the true occurrence level , but the traditional cost accounting method usually adopts the single allotment standard while assign overhead cost , it is easy to result in cost distort ; on the other hand , china ’ s insurance companies always are characterized as insurance fee focusing and quantity - adding focusing , ignoring internal management and quality - improvement
一方面,保险产品与服务的多元化要求将成本分配比例按照其真实的发生水平分配到各个成本目标,而传统的成本会计方法在分配间接费用时往往只采用单一的分配标准,无法正确反映不同产品所发生费用的多少,容易造成成本扭曲的现象,决策者无法获知产品与服务准确的成本与效益,从而不能做出正确的经营决策;另一方面,由于我国保险业长期以来重业务轻管理,重数量轻质量,成本费用观念淡薄,造成企业成本管理远远落后于外资保险公司,这也导致了企业内部管理混乱,经营风险巨大。