自1986年3月以来,我厂财务部门在学习、应用外地经验的基础上.设计出了一种简便、易学的财会电算方法,建立起了PC-1500袖珍计算机(采用BASIC语言)的成本核算和管理模式。该模式以单项应用的形式和逐笔输入的简捷方法.可及时整理出基本生产、辅助生产、车间经费和企业管理费等费用科目的明细帐和填制全部采油成本报表的数据,以及厂属二级单位的对帐单和成本台帐,同时运用数学方法进行成本分析并绘出有关分析图,大大提高了数据的正确性、及时性,缩短了整个核算时间,改变了成 Since March 1986, the finance department of our factory has developed a simple, easy-to-learn accounting method based on the experience of learning and applying the field experience, and established the cost of PC-1500 pocket computer (using BASIC language). Accounting and management model. This model can be used in the form of a single application and a simple method of entering one by one. The detailed accounts for basic expenses such as basic production, auxiliary production, workshop expenses, and corporate management fees, and data for filling in all oil production cost reports can be sorted out in time. The two-level unit’s statement and cost account, at the same time using mathematical methods for cost analysis and draw the relevant analysis diagram, greatly improving the accuracy and timeliness of the data, shortening the entire accounting time and changing the