多年来,成本核算一直是以产成品或半成品作为成本计算对象。但是,当一种半成品或产成品经过许多工人班组、车间制造,在成本发生升降时,谁有多大责任和贡献就很难说清。这种不讲或很少讲经济责任的成不核算方法难以适应当前推行经济责任制的需要。经济责任制是以责为核心的,成不核算也应该围绕分清责任进行改革。我认为厂内成 Over the years, cost accounting has been based on the cost of finished goods or semi-finished products. However, when a semi-finished product or finished product is manufactured through many workers’ teams and workshops, it is difficult to clarify who has the responsibility and contribution when the cost goes up and down. This non-accounting method with little or no financial responsibility can hardly meet the needs of the current implementation of the economic responsibility system. The responsibility system for economic responsibility is the core. If it is not calculated, reform should be carried out around the responsibility for distinguishing. I think that in the factory