一、严格会计核算,建立科学合理的核算体系充分利用计算机管理手段,以现行《企业会计制度》为依据组织会计核算。财务部门应以原料的树种、材种、等级为核算对象,在产品、自制半成品以生产的单批产品为核算对象。健全存货明细账,按生产产品的价值分摊各项费用,正确计算产品成本 First, strict accounting, the establishment of a scientific and rational accounting system Make full use of computer management tools to the current “corporate accounting system” as the basis for accounting. The financial department shall take the species, grade and grade of the raw materials as the accounting object, and shall take the single batch products produced in the products and homemade semi-finished products as the accounting objects. Improve the inventory detail account, according to the value of the production of products to share the costs, the correct calculation of product costs