试论成本核算的基础核算──班组核算

On Basic Accounting of Costing Shift-group Accounting.

该文就成本核算的基础核算——班组核算问题，用理论联系实践的方法进行了论证，得出有益的结论：在会计核算模式改革以后，仍然需要搞好班组核算，具有现实意义。

The paper deals with some questions of basic accounting of costingshift group accounting,combining theory with practice,and then draws a good condusion:shift group accounting will be required even after reformation of the accounting costing pattern.