关于制订标准的说明日本的成本计算历来是以提供财务报表和订价所需的真实成本资料为主要目的而产生和发展起来的.但近来正日益要求成本计算在经营管理中、特别在执行计划和成本管理中发挥作用.现在,赋予成本计算的任务不再是单方面的,而是要求企业的成本计算制度在确定真实成本以供财务报表之需的同时,还必须向经营管理者提供成本分析资料,以有助于加强业务计划和成本管理.因此,尽管企业对成本计算的要求各有侧重,但还是需要制定一个能 Explanation on the establishment of standards Japan’s cost calculations have historically been developed and developed with the primary purpose of providing financial statements and the actual cost information required for pricing. However, there is an increasing demand for cost calculations in operations management, especially in the implementation plan. And cost management plays a role. Now, the task of giving cost calculation is no longer unilateral, but requires that the cost calculation system of the enterprise must also provide the cost to the operation manager while determining the true cost for the financial statements. Analyze data to help strengthen business planning and cost management. Therefore, although companies have different requirements for costing, they still need to develop a