浅论电算化成本会计设计（Discussion on computerized cost accounting design）.docVIP

浅论电算化成本会计设计（Discussion on computerized cost accounting design） Discussion on computerized cost accounting Design -- computerized cost accounting design Our financial computerization software has developed to a certain extent, it can be said that the accounting software has been normal, and has achieved good results in the replacement of manual financial accounting. At present, the research and development, financial plate together in the has become an important issue. The author believes that the financial accounting software to the financial management software is a symbol of the success of the cost management problem, and the basis for cost management is accounting. Here on the financial software, Shen Cheng in the problem of talking about some views, and we hope to communicate with you. I. selection of material cost basis and method 1 Selection of valuation basis In the computer system, the actual cost is used to evaluate the material, because in the enterprise accounting standards and the industry accounting system, the material must be based on the actual cost. The manual work by the actual cost of materials for receiving a large amount of valuation, the variety of materials often or regularly issuing materials the amount of calculation workload is quite large, but a computer advantage is large-scale data processing, the material valuation of this simple, repetitive, a large number of labor on the computer in a very short period of time can be done, so as to completely replace the manual labor, the computers advantages into full play. Someone may ask: when the cost is actually sinus after the accounts, compared with the planned cost accounting, can not reflect the material purchasing business results, at the same time as the actual cost fluctuation, to eliminate price factors, on the assessment and analysis of the material cost plan targets bringing inconvenience. Therefore, the computer system using this method of pricing is not conducive to improving the mana