“数字背后”的成本会计核算实质性解析

The accounting of the cost of "digital back"

成本会计作为工业企业会计核算内容的重要组成部分,其所起到的作用不容忽视。简言之,成本会计核算的实质性问题就是对各类费用在不同阶段的归集和分配,其免不了对大量数据的收集、整理、汇总和分配。如何将成本核算背后的数字核算工作落到实处,需要从实质性角度进行深挖规律,即深挖成本项目与各类费用之间的关系问题;不同成本项目对应的单位产品消耗定额资料问题;不同成本项目投入方式问题;不同成本项目费用分配率所代表的含义问题。

How to implement the cost accounting behind the digital accounting work and need to dig rules from the substantive point of view,namely the relationship between the digging project cost and all kinds of fees, corresponding to the different project cost per unit of product consumption quota problem;cost of different project investment problem;different cost project cost allocation rate represents the meaning.