现行的成本核算,是以产品为中心,对全部费用进行归集和分配,局限于记帐、算帐、报帐,为计划管理提供必要的数据和资料。采用的是过去的成本会计核算制度,适用于编制会计报表。这套成水会计核算制度有其严重缺陷:成本信息滞后,无法提供预算、规划及决策等方面所需要的资料,以及时指导生产和经营。我们在实践中认识到, The current cost accounting is product-centric, the collection and distribution of all costs, limited to accounting, accounting, accounting, and provide the necessary data and information for program management. The adoption of the past cost accounting system is applicable to the preparation of accounting statements. This set of water accounting system has its serious flaws: the cost information is lagging behind, unable to provide the information needed for budgeting, planning and decision-making, etc., and guiding production and operations in time. We realized in practice that