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氮肥企业成本核算是氮肥企业成本管理工作的重要组成部分,它将企业在生产经营过程中发生的各种耗费按照一定的对象进行分配和归集,以计算总成本和单位成本。本文针对氮肥企业成本核算的关键点进行了分析。
The cost accounting of nitrogen fertilizer enterprises is an important part of the cost management of nitrogenous fertilizer enterprises. It allocates and collects various expenditures incurred by the enterprises in the process of production and operation according to a certain target so as to calculate the total cost and the unit cost. This article analyzes the key points of cost accounting of nitrogenous fertilizer enterprises.