浅议国有林场五大系列成本费用的核算问题

Simple Discussion about the Accounting of Five Series of Costs of State - owned Tree Farm

国有林场的成本核算纷繁复杂,一业为主,多业并存,交相置换,有营林生产成本、建安设备成本、木材生产成本、加工工业成本和服务业成本等五大系列成本。聚那么多项系列成本费用在一起核算,如何区别,怎样分流,达到繁而不乱、多而有界、杂而有序,是本文提请就教于同行展开的议题。

The cost accounting of state - ovraed forest fann is numerous and complicated. With the focus on one business there are multiple businesses concurrent and interchangeable. Five series of costs include production cost of forest culture and management, cost of construction and installation, cost of wood produce , cost of process industry and cost of service industry. Adjusting accounts for such a number of series of costs together, how to differentiate and classify for the aim of complicacy but no disorder, great number but clear demarcation, miscellany but orderliness, is the subject of this article raised for the advice of specialists of the same occupation.