为解决这些问题，就必须制定出合理、可行的成本费用核算标准。
To solve these problems, reasonable and feasible cost accounting standard must be set up.
负责除销售、供应链、成本费用之外的会计核算工作。
Responsible for the accounting work in addition to sales, supply chain, cost and expense.
本文以经济行为为成本费用的归集对象建立了行为成本核算系统和以行为成本为基础的运行机制。
This article selects the economic behavior as the cost calculate center, and constructs the behavior cost calculate system and the management method based on behavior cost.
本文全面分析了电信企业目前的成本费用构成及核算方法，指出了现行成本核算和管理中存在的主要问题。
This article analyses the present cost form and accounting way of Telecom Enterprise and points out the main problem.
能正确核算（查实）成本费用总额，但不能正确核算（查实）收入总额的；
Its total cost can be calculated (verified) correctly, but its total income is unable to be correctly calculated (verified);
能正确核算（查实）成本费用总额，但不能正确核算（查实）收入总额的；
Its total cost can be calculated (verified) correctly, but its total income is unable to be correctly calculated (verified);
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