不间断的关注成本核算，材料成本和制造费用。分析实际成本和标准成本差异的原因。
Continuously reviews the cost calculation. Material costs and manufacturing costs, analyze the cost difference with stranded cost and actual cost.
在此基础上，对其处理流程进行阐述，包括材料流成本、系统成本以及配送处理成本的核算。
Then, it discusses its accounting including material cost, system cost, and delivery and disposal cost accounting.
笔者认为可以设置“材料采购”科，用于实际成本计价和计划成本计价核算，并讨论了其优越性。
The author suggests that purchase account of materials can be fully used for both actual cost system and standard cost system, and discusses the advantages of it.
应用推荐