近几年,广播电视产业蓬勃发展,广电行业产值大幅增长,加强对广播电视成本管理显得尤其重要。然而,多年以来,大多数广电部门实行粗放管理,内控制度不尽完善,在广播电视节目制作、播出和经营过程中,进行成本核算的意识淡薄,成本管 In recent years, the radio and television industry has been booming. The output value of broadcasting and television industry has risen sharply. It is particularly important to strengthen the cost management of radio and television. However, over the years, most radio and television departments have implemented extensive management and the internal control system has not been improved. In the course of making, broadcasting and managing radio and television programs, the awareness of cost accounting has been weak. The cost management