多元成本单轨制核算模式,就是在不违背《国营工业企业成本核算办法》的前提下,把完全成本法、变动成本法、责任成本法和标准成本法有机地结合起来,在一套帐簿体系中同时输出多种成本信息,满足宏观经济管理和企业管理的需要的一种新型成本核算模式。本文就建立这种成本核算模式的必要性和可能性,以及这种成本核算模式的程序设计等问题谈一些浅见。 The multi-cost single-track accounting model combines the full cost method, the variable cost method, the liability cost method, and the standard cost method on a premise of not violating the “cost accounting method for state-owned industrial enterprises” in a set of book systems. A new costing model in which multiple cost information is output at the same time to meet the needs of macroeconomic management and business management. This article talks about the necessity and possibility of establishing such a cost accounting model, and the programming of such a cost accounting model.