摘要
烟叶生产中的作业环节分为成本核算单元,对作业划分、数据筛选和数据处理三个基本部分,用相应的处理方法,将整个环节分为7个作业单元;分步骤进行数据的筛选;及时记录成本动态,加快信息传输,分单元的主次区别处理。
Based on tobacco production for object, using the cost of production nature theory, the paper divided tobacco production into cost accounting units and studied the three fundamental questions as process classification, data filtering and data processing. The whole production is divided into seven processing units, which chooses data by steps, records cost, transfers information and deals with data according to importance of units.
出处
《北方经贸》
2011年第3期81-83,共3页
Northern Economy and Trade
关键词
作业性态
核算单元
方法
production nature
accounting unit
method
