改革成本核算,是适应新形势的发展,促进企业转机建制的客观要求。我们结合新会计制度的学习.并针对我厂成本核算的具体问题进行了探索和实践,对我厂成本核算和考核制度方法进行了改革,使成本核算工作更好地为社会主义市场经济服务。一、产品成本核算方法的改革(一)产品成本核算体制的改革:制造成本法的实 The reform of cost accounting is an objective requirement for adapting to the development of the new situation and promoting the transformation of enterprises. We have combined the study of the new accounting system. We have explored and practiced the specific problems of our factory’s cost accounting, reformed our factory’s cost accounting and assessment system and methods, and made the cost accounting work better for the socialist market economy. I. Reform of Product Cost Accounting Methodology (1) Reform of Product Cost Accounting System: Realization of Manufacturing Cost Method