在县、市小型印刷企业里,生产品种繁多,如何进行成本核算,如何组织产成品的明细核算,如何进行成本考核,是一个较为复杂和困难的问题.本文试就小型印刷企业的成本核算和成本考核谈点看法.印刷企业属于小批量生产类型企业,从成本核算的一般原理来讲,产品成本计算应当采用定单法. 由于小型印刷企业实行以销定产,除少量相对固定的产品,绝大多数为定印产品,即按客户的委托定单进行生产,产品品 In the county and city small-scale printing enterprises, the production of various types, how to conduct cost accounting, how to organize the detailed accounting of finished products, and how to carry out cost assessment is a more complicated and difficult problem. This paper tries to calculate the cost of small printing companies. The cost assessment talked about the point of view. Printing companies are small-volume production type enterprises, from the general principle of cost accounting, product cost calculation should use the order method. As small-scale printing companies to implement the production of sales, in addition to a small number of relatively fixed products, Most of the print products, that is, according to the customer’s orders for production, product products