纺织工业部财务司最近在大连召开了纺织工业成本改革研讨会,会议就新形势下成本工作如何结合承包经营进行改革.以达到“分清责任、简化核算、加强管理”的要求,进行了探讨。会议认为,现有成本核算方法必须改革.为此,对成本改革中的有关问题应统一认识:①成本计算办法的改革应兼顾宏观管理的要求和微观管理的需要。使之既能满足财政部门对成本计算的要求,同时又能体现责任成本的特点,满足企业内部落实成本责任的需要。②为落实成本责任,应建立企业生产成本的二级核算制度.并努力做到厂部核算与车间核算的尽量 The Finance Department of the Ministry of Textile Industry recently held a seminar on the cost management of the textile industry in Dalian to reform the cost management in the new situation in line with the contractual management in order to meet the requirements of “clarifying responsibilities, simplifying accounting and strengthening management” Discussion. The meeting held that the existing cost accounting methods must be reformed so that the relevant problems in cost reform should be unanimously recognized: (1) The cost accounting method should take into account the requirements of macroeconomic management and the need of microeconomic management. So that it can not only meet the financial department’s cost calculation requirements, but also reflect the characteristics of responsibility costs to meet the internal needs of the enterprise to implement cost responsibility. ② In order to fulfill the responsibility of cost, a secondary accounting system of production costs should be established, and efforts should be made to make the factory department accounting and workshop accounting as much as possible