在手工会计工作中,成本核算工作被认为是最复杂的会计工作,它几乎涉及企业核算的全部内容,如货币资金的核算、各种生产费用的核算、材料核算、辅助生产核算、工资核算、固定资产核算等。在会计电算化中,成本核算功能也一度被认为是最 In manual accounting work, costing work is considered the most complicated accounting work, it involves almost all the contents of enterprise accounting, such as monetary funds accounting, accounting of various production costs, material accounting, auxiliary production accounting, payroll accounting, Fixed assets accounting. In accounting computerization, cost accounting functions were once considered the most