接轨工作的实施新旧会计制度的步骤、方法和实则柳世清，靳淑艳，陈华尔３．成本的核算（１）成本科目适用范围：①独立核算单位的施工企业适用工程施工科目核算施工成本。②独立核算单位的工业企业适用生产成本科目核算生产成本。③独立核算单位的机械化施工、物资运输、... Steps, Methods and Actualities of Implementing New and Old Accounting Systems in Accordance with Working Procedures Liu Shiching, Jin Shuyan, Chen Huaer 3. Cost accounting (1) the scope of the cost of the project: ① independent accounting units of construction enterprises for construction project accounting construction costs. ② The independent accounting unit of industrial enterprises for the production cost accounting for the cost of production subjects. ③ independent accounting units of mechanized construction, material transport, ...