城乡集体企业如何开展成本简易核算党的十一届三中全会以来，我国城乡集体企业蓬勃发展，取得了很大成绩。但是在其各自的发展中，由于各种主客观原因，在企业的经营管理方面也暴露出不少问题。其中之一表现在不少中、小型企业的财会人员业务素质较低，不会搞成本核算，从... Since the Third Plenary Session of the Eleventh Central Committee of the Party for Simple Collective Accounting for Urban and Rural Collective Enterprises, the collective enterprises in urban and rural areas in our country have been prosperous and have achieved great success. However, in their own development, due to various subjective and objective reasons, many problems have also been exposed in the operation and management of enterprises. One of them is manifested in the fact that many accounting professionals in small and medium-sized enterprises have lower professional qualifications and do not engage in costing.