一、成本计算与成本考核的对象要一体化目前不少企业内部成本计算的对象与成术考核的对象,两者不一致.这主要表现在厂内成本计算的对象是按照半成品(中间产品)和产成品确定的;而成本考核的对象则是按照负有经济责任的车间、工段、班组、机台确定的.为了解决这个问题,就必须使成本计算适应按经济责任实行成本考核的需要.实践证明,只计算产成品成本,并让所有计算工限都来为产成品成本服务,是很难解决这个问题的.只有把服务方向改变为主要是面向内部,面向生产,实行成本计算与成本考核两者对象相一致的分步成本核算才能解决.在一般情况下,从企业说,成本计算对象是产成品,它能与考核企业成本指标相一致.但对于企业内部来说,成本计算对象就不应再是产成品,而从习惯则应是半成品了.企 First, the cost calculation and cost assessment of the object to be integrated At present, many of the company’s internal cost calculation object and Chengshu assessment of the object, the two are inconsistent. This is mainly reflected in the factory’s cost calculation is based on semi-finished products (intermediate products) and The final product is determined; the object of cost assessment is determined according to the workshop, section, team, and machine platform with economic responsibility. To solve this problem, it is necessary to adapt the cost calculation to the need of cost assessment based on economic responsibility. It is proved that it is difficult to solve this problem only by calculating the cost of finished goods and letting all the calculation deadlines serve for the cost of finished goods. Only changing the direction of service to mainly internal, oriented to production, and implementing cost calculation and cost assessment The step-by-step costing that is consistent with the two objects can be solved. In general, from the enterprise, the cost calculation object is the finished product, which can be consistent with the assessment of the company’s cost index. But for the enterprise, the cost calculation object is Should not be finished products, but from the habit should be semi-finished.