摘要
结合化工生产的特殊性，分别提出了两个原料消耗核算体系；论述了以表格形式系统地核算原料消耗的原理和程序；对两个核算体系进行了分析和比较。
Two systems of the consumption of raw matarials were established in the light of the particularity of chemical production,the fundaments and prochdure of the calculation in terms of the forms were put forward and the systems were analyzed and compared one with another.
关键词
化工生产
原料
消耗
核算
Chemical Production
Consumption of Raw Materials
Calculation
