1建立和健全原始记录和凭证,是做好成本核算的坚实基础。1．1建立和健全有关成本核算的原始记录和凭证,并建立合理的凭证传递流程。成本核算所运用的数据大都来源于原始记录和凭证,所以可靠准确、内容齐全的原始记录和凭证,对成本核算与成本分析起着至关重要的作用,作为企业的财务人员,应该给予足够的重视。工业企业涉及的费用较多,成本核算比 Establishing and perfecting the original records and vouchers is a solid foundation for cost accounting. 1.1 Establish and perfect the original records and vouchers related to cost accounting and establish a reasonable voucher transfer process. Most of the data used in costing comes from original records and vouchers, so reliable, accurate and complete original records and vouchers play a crucial role in cost accounting and cost analysis. As the financial staff of an enterprise, sufficient data Pay attention. Industrial enterprises involved more costs, cost accounting than