多元成本单轨制核算模式,是在不违背现行会计制度的前提下,把完全成本法、变动成本法、标准成本法和责任成本法有机地结合起来,在一套帐簿体系中同时输出多种成本信息,满足宏观经济管理和企业管理的需要的一种新型的成本核算体系。本文就建立这种成本核算模式的必要性和可行性,以及这种成本核算模式的程序设计等问题谈一点浅见。经济体制改革的不断深化和社会主义有计划商品经济新体制的逐步建立,为企业创造了真正自主经营、自负盈亏的良好外部环境,使企业行为发生了重大变化:从单 The multi-cost single-track accounting model combines the full cost method, the variable cost method, the standard cost method, and the liability cost method on the premise of not violating the current accounting system, and simultaneously outputs multiple types in a single book system. Cost information, a new type of cost accounting system that meets the needs of macroeconomic management and business management. This article discusses the necessity and feasibility of establishing such a cost accounting model, and the programming of such a cost accounting model. The continuous deepening of the reform of the economic system and the gradual establishment of a new system of planned and commercialized socialist economy have created a good external environment for the company to truly operate autonomously and assume sole responsibility for its profits and losses. This has led to major changes in corporate behavior: