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一、几个名词解释“专业核算”,是对专业产品的劳动耗费及其收益的算账,其目的在于以最小的劳动耗费取得最大的经济效益。“专业产品成本核算”,是专业核算的内容之一,是对一定时间内生产一定专业产品的劳动耗费的记录。通过核算找出各种专业产品的总成本,平均单位成本和边际成本,以及各专业产品的成本构成。“专业经营”,是在专业核算的基础上,合理调整专业产品之间的各种比例关系,以保证在正常通信的前提下,努力提高产品的质量和效益。
First, a few terms to explain “professional accounting” is a professional product of labor costs and proceeds of the accounts, its purpose is to obtain the maximum economic efficiency with minimal labor costs. “Professional product costing” is one of the contents of professional accounting, is a certain period of time to produce a certain professional products labor records. Through the accounting to find out the total cost of a variety of professional products, the average unit cost and marginal cost, as well as the cost of various professional products. “Professional management” is based on professional accounting, reasonable adjustment of various professional products between the proportional relationship to ensure that under the premise of normal communication, and strive to improve product quality and effectiveness.