小型印刷厂服务对象是直接而向用户,产品品种按用户的需要而定,所以,具有品种多、数量小、生产周期短且经常变化不定的特点,这就给企业的产品成本核算带来许多不便。如果要按传统的品种法或分步法进行核算,不仅需要较多的会计人员,而且还要求对生产全过程进行细致的记录,这在实际工作中是很难做到的。为了简化核算手续,准确地核算产品成本,发挥成本的监督和控制的作用,我认为采用“预算 Small printing service target is directly to the user, product varieties according to the needs of users, so with a variety, small quantity, short production cycle and often changing characteristics, which gives the enterprise product costing many inconvenient. If you want to traditional accounting or step by step method of accounting, not only requires more accounting personnel, but also requires detailed records of the entire production process, which in practical work is difficult to do. In order to simplify the accounting procedures, accurately calculate the cost of products, play the role of cost monitoring and control, I think the "budget