众所周知,产品成本是一项综合性指标,它能综合反映企业的有关生产耗费和生产经营状况。但目前的问题是,它只能“综合”和“反映”到企业一级,对上服务多,对下服务少。如果说不是所有企业都如此,也是多数企业如此,甚至已经实行车间成本核算的企业,也仍然存在这类问题。其主要原因是成本核算方法老旧。方法不改革,问题就难以解决。一、厂内成本核算方法的设计,不能只强调对上服务企业成本核算方法的设计,既要满足对上服务的需要,也要满足对内服务的需要。对上服务是必不可少 As we all know, product cost is a comprehensive indicator, which can comprehensively reflect the enterprise’s production costs and production and management. But the current problem is that it can only “integrated ” and “reflect ” to the enterprise level, on the service, less service. If not all companies are the case, but also the majority of businesses so, even the cost of the workshop has been implemented business, there are still such problems. The main reason is that the cost accounting method is old. Methods do not reform, the problem is difficult to solve. First, the design of the on-site cost accounting method can not only emphasize the design of the cost accounting method for the service enterprises, it is necessary to meet the needs of the above services as well as meet the needs of internal services. On the service is essential