摘要
随着我国企业财务管理系统的建立和会计电算化的普遍使用,使用计算机技术进行成本核算已经是在必行。在此环境下,文章通过计算机技术构建了成本核算系统,此系统主要包括制定标准成本模块、实际成本数据采集模块、成本核算差异分析模块三部分,文章对此架构进行的详细的论述,同时还论述了成本核算的具体流程。经过具体的使用可知,和传统手工进行成本核算相比,效率得到了大大提高,准确性和科学性也大大提高。
With the establishment of enterprise financial management system and the widespread use of computerized accounting,the use of computer technology for cost accounting is already in line.In this environment,the article by the technology of computer constructed cost accounting system,this system mainly includes establishing standard cost module,actual cost data acquisition module,cost accounting differences analysis module,in this architecture is the detailed elaboration.At the same time,it discusses the specific process of cost accounting.Through the concrete use,we can know that compared with the traditional manual cost accounting,the efficiency has been greatly improved,the accuracy and the scientific nature also greatly improved.
出处
《自动化与仪器仪表》
2016年第10期161-163,共3页
Automation & Instrumentation
关键词
计算机
成本核算
数据采集
computer
cost accounting
data acquisition
