工业企业产品成本核算的正确与否,直接关系着企业自身的经济利益。我国多数连续型生产加工企业,产品成本的确定仍然采用定额法、逐步结转分步法等传统的方法,手续比较繁琐,要进行多次转帐、结转,不利于快速准确地核算产品成本,也给电子计算机的推广应用造成了一定的困难。我个人认为利用投入产出法不仅可以快速准确地确定产品成本,而且还可以把电子计算机这种先进的计算工具运用于企业的成本管理中,提高工业企业成本管理的水平和效率。利用投入产出法确定产品的成本,最主要的是要设计出一张能准确概括企业生产经营情况,包括所有 The correctness of cost accounting for industrial enterprises directly affects the economic benefits of the company itself. Most of the continuous production and processing enterprises in China still use conventional methods such as the quota method and the gradual step-by-step method to determine the product cost. The procedures are relatively complicated, and many transfers and carryovers are required, which is not conducive to quickly and accurately accounting for product costs. It also caused certain difficulties for the promotion and application of electronic computers. Personally, I think that using the input-output method not only can quickly and accurately determine product costs, but also can use advanced computing tools such as electronic computers in enterprise cost management to improve the level and efficiency of industrial enterprise cost management. Using the input-output method to determine the cost of a product, the most important thing is to design an accurate summary of the company’s production and operations, including all