班组是企业最基本的生产单元,但是,由于企业类型不同,基层班组成本发生的差异性很大,成本核算体制、原则、方法应有所不同。一、基层班组成本核算的原则(一)坚持从企业实际出发的原则。不同类型的企业成本核算的范围、项目各不相同,应结合企业生产实际,按照会计准则规定,合理确定基层班组成本核算范围与成本项目。(二)坚持与企业成本核算体制相衔接的原则。不同类型的企业应建立适用本企业的成本核算体制,包括成本核算范围、核算项目、核算方法,建立本企业成本核算制度。企业基层班组进行成本核算,在成本核算范围、核算项目、核算方法和核算制度等方面,应与本企业成本核算体制相衔接。(三)坚持遵循会计准则的原则。根据会计法、企业财务通则和会计准则规定,生产企业的会计核算体系实行集中管理,在企业总部和分支机构设计会计核算管理机构,基层班组 Team is the most basic unit of production. However, due to the different types of enterprises, the differences in costs of grass-roots team are great. The cost accounting system, principles and methods should be different. First, the principle of the basic level team cost accounting (A) adhere to the principle of starting from the actual business. Different types of business cost accounting range, the project varies, should be combined with the actual production of enterprises, in accordance with the provisions of accounting standards, a reasonable basis for the grassroots team accounting and costing scope of the cost of the project. (B) adhere to the principle of linking with the enterprise cost accounting system. Different types of enterprises should establish a cost accounting system for the enterprise, including the scope of cost accounting, accounting items, accounting methods, the establishment of the enterprise cost accounting system. Enterprise grassroots team for cost accounting, in the scope of cost accounting, accounting items, accounting methods and accounting system, etc., should be linked with the cost accounting system of the enterprise. (C) adhere to the principles of accounting standards. According to the Accounting Law, the General Rules for Corporate Finance and Accounting Standards, the accounting system of manufacturing enterprises shall be centrally managed, the accounting management organizations and the grassroots level teams shall be designed in the corporate headquarters and branches