在会计工作中,成本核算是关键。因此,大型制造企业都专门设置成本会计岗,来统领该企业的成本归集、核算和分析。笔者多年在中药制造企业从事会计工作,愿就成本核算环节中总结的一套实用的作法介绍给同业者,以期共同探讨完善。 In accounting, cost accounting is the key. Therefore, large-scale manufacturing enterprises have set up cost accounting posts specifically to guide the enterprise’s cost collection, accounting and analysis. The author for many years in the Chinese medicine manufacturing enterprises engaged in accounting work, is willing to cost accounting session concluded a set of practical practices introduced to the industry, with a view to improve.