摘要
本文应用投入产出理论给出企业成本核算的一种方法.此法不仅计算简单准确,而且为分析企业内部各环节的生产和经济效益情况提供了有效的方法.
On the basis of the principle of investment and production,this articlegives us a method of business cost accounting.This method not only makesaccouts quick and accurate,but also provides an effective means for analy-sing the production situation and ecnomic benefit in all parts of the enter-prise.
