| 成本的作业性态在烟叶成本核算中的应用 |
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| 引用本文： | 周江虹. 成本的作业性态在烟叶成本核算中的应用[J]. 北方经贸, 2011, 0(3): 81-83 |
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| 作者姓名： | 周江虹 |
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| 作者单位： | 贵阳市烟草公司,贵阳,550001 |
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| 摘 要： | 烟叶生产中的作业环节分为成本核算单元,对作业划分、数据筛选和数据处理三个基本部分,用相应的处理方法,将整个环节分为7个作业单元;分步骤进行数据的筛选：及时记录成本动态,加快信息传输,分单元的主次区别处理。
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| 关 键 词： | 作业性态 核算单元 方法 |
Application on the Cost of the Production Nature in Tobacco Costing |
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| ZHOU Jiang-hong. Application on the Cost of the Production Nature in Tobacco Costing[J]. Northern Economy and Trade, 2011, 0(3): 81-83 |
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| Authors: | ZHOU Jiang-hong |
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| Affiliation: | ZHOU Jiang-hong(Guiyang Tabacco Company,Guiyang 550001) |
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| Abstract: | Based on tobacco production for object,using the cost of production nature theory,the paper divided tobacco production into cost accounting units and studied the three fundamental questions as process classification,data filtering and data processing.The whole production is divided into seven processing units,which chooses data by steps,records cost,transfers information and deals with data according to importance of units. |
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| Keywords: | production nature accounting unit method |
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