新型核算体系与经营决策支持系统的建立

The Foundation of the System of New Type of Accountingand Management, Policy Decision Support

成本核算是企业核算工作的中心内容。通过编制企业成本投入产出表,不仅能实现成本核算方法的创新,而且可把统计、业务、会计核算三者有机统一起来,形成一个以企业成本投入产出表为载体的新型核算体系。使企业经营管理与决策建立在科学化、信息化的基础上,实现企业管理科学化的要求。

Abstract: The cost calculation is the most important respect, by mapping out concerned costinput and output tables, enterprise can not only encourage creativity in the methods of costcalculation, but also unite statistical, business and accounting calculation into one, thusforming a new enterprise business calculation system made up of cost tables, material tablesand value tables. Therefore, enterprises' business management and decision-making can bebased on science and information to better meet the requirements of scientific management.