本文对中国的农产品成本核算指标体系进行了较系统的研究。
This thesis studies index system of the costs and returns account of agricultural products in China.
本文就高校成本核算的内容、 会计假设、核算基础、 指标体系以及如何构建成本控制系统作了探讨。
The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.
对企业自身物流成本核算并不细致，或者说对物流成本这一重要的指标还不够重视。
Enterprise logistics cost accounting is not careful, on the other hand is no one noticed the importance of logistics cost.
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