今年六月以来,宁夏财政厅先后两次召开工业企业成木座谈会,大家一致认为.目前我国成本核算所采取的是一种“报帐型”的方法,它的缺点是不便于进行经营顶测,不便于分清经济责任,不便于发挥会计的管理职能,不适应当前企业“转轨变型”的需要,等等。经过反复讨论研究,提出将现行的完全成本计算改为按“制造成本法,计算,并提出了试点方案。 Since June this year, Ningxia Finance Department has held two industrial enterprises into a wooden forum, we all agreed that the current cost accounting adopted by our country is a “reimbursement-type” approach, its disadvantage is not easy to operate top Measurement, inconvenient to distinguish the economic responsibility, inconvenient to play an accounting management functions, do not meet the current business “transitional transformation” needs, and so on. After repeated discussion and research, proposed to change the current full cost calculation to "manufacturing cost method, calculation, and put forward a pilot program.