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成本核算是全通用电算化会计中的一大难题,在我国现有的商品化财务软件之中存在两种极端情况,一是会计电算化中不具备成本核算模块或其功能不健全,另一种情况就是根据企业类别的不同将企业进行划分,并根据划分出的企业分类在企业特定的成本计算过程和方法,以此来进行电算会计的人工模拟核算。但是仍然不能妥善的解决全通用电算化会计的成本核算问题。本文笔者结合自身工作经验并总结前人的经验,针对成本核算通用化设计的可行性以及费用的归类、分配和汇总进行了简要分析。
Cost accounting is a major problem in universal computerized accounting. There are two extremes in the existing commercialized financial software in our country. One is that accounting computerization does not have the cost accounting module or its function is not perfect, Another situation is divided according to the type of business enterprises will be divided according to the classification of enterprises in the enterprise-specific cost calculation process and methods, in order to carry out artificial accounting calculation Accounting. But still can not properly solve the problem of cost accounting of computerized accounting. In this paper, the author combines his own work experience and summarizes the experience of predecessors, and analyzes the feasibility of costing universal design and the classification, allocation and summary of the cost.