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实行科学的成本管理,首先必须有客观、完整、相关、及时的成本数据和成本资料,这些就是成本信息。它们以原始记录、报表、说明书等形式反映生产经营过程中物化劳动和活劳动的耗费,反映成本的形成过程。通过对这些成本信息进行收集、整理、分析,通过正确的加工,使其符合一定的管理需要。因此,其质量的高低直接影响到成本核算、成本预测、决策、控制、分析和成本考核等工作的质量,关系到整个成本会计工作的质量和效果。
To implement scientific cost management, we must first have objective, complete, relevant and timely cost data and cost data. These are cost information. They reflect the consumption of materialized labor and living labor in the form of original records, statements, and manuals, and reflect the cost formation process. Through the collection, sorting, analysis of these cost information, through proper processing, it meets certain management needs. Therefore, its quality directly affects the quality of cost accounting, cost forecasting, decision making, control, analysis, and cost assessment, and it affects the quality and effectiveness of the entire cost accounting work.