随着市场经济日臻完善,经济多元化组成结构逐步与国际接轨,生产成本核算如何做到准确、及时、完整,就成为摆在会统人员面前需要思考和探索的问题之一。一、现阶段成本核算的新特点企业要想生存发展,就要开拓市场,根据市场信息确定产品,制定生产计划。成本核算也随之呈现出一些新的特点。(一)提高了成本核算的复杂性 As the market economy is improving day by day, the composition of diversified economy gradually becomes more and more international, and how to make the production cost accounting accurate, timely and complete becomes one of the problems that need to be considered and explored before the conference personnel. First, the new features of the current cost accounting companies to survive and development, we must open up the market, according to market information to determine the product, develop production plans. Cost accounting will also show some new features. (A) to increase the complexity of cost accounting