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成本的核算与控制工作在报业集团的日常管理与运营工作中占据十分重要的地位,对报业集团的未来发展有着直接的影响。本文围绕报业集团的成本核算工作展开讨论,首先阐述了报业集团实施全成本会计核算的必要性与必然性,分析了成本会计核算的主要内容,其次提出了我国报业集团成本核算工作现状以及存在的主要问题,在此基础上,结合报业集团的实际工作情况,有针对性地给出了我国报业集团成本核算工作存在问题的措施与对策,具有一定的现实意义。
The accounting and control of costs occupy a very important position in the daily management and operation of newspaper groups and have a direct impact on the future development of newspaper groups. This article focuses on the newspaper group’s costing work. First of all, it expatiates the necessity and necessity of the newspaper group’s implementation of the full cost accounting, analyzes the main content of cost accounting, and secondly puts forward the status quo of our country’s newspaper group cost accounting. On the basis of this, combined with the actual working conditions of the newspaper group, this paper gives some measures and countermeasures to solve the problems existing in the cost accounting of newspaper group in our country, which has some practical significance.