营林生产的产品与工业企业生产的产品不同,它生产周期长,产品品种多,由于树种、生产方式不同,每个工序之间都有特殊性,造成了产品成本计算的复杂性。加强营林生产单位的成本核算,不断提高其科学性是一个很重要的问题。现提出这方面的三个问题加以探讨。一、不能平均核算的树种和项目有些生产单位虽然实行了一套经济核算制度,但有缺点。有的分类不细,有的还很复杂,有的不能确切地反映生产成本的实际内容。 Due to the different tree species and production methods, each process has its own particularities, which results in the complexity of product costing. It is a very important issue to strengthen the cost accounting of silviculture production units and continuously improve their scientific nature. Now put forward three issues in this regard to be explored. First, the species and items can not be average accounting Some production units although the implementation of a set of economic accounting system, but there are shortcomings. Some classification is not fine, some are still complex, and some do not accurately reflect the actual cost of production.