成本计算的目标是为所有内、外部信息使用者提供成本信息。外部信息使用者关

The goal of cost calculation is to provide cost information for all internal and external information users. The information that external information users pay attention to is mainly the asset value and profit and loss. Therefore, one of the objectives of cost calculation is to determine the value of assets such as inventory and the profit and loss status of the enterprise, that is, to calculate costs in accordance with the provisions of the cost accounting system to meet the needs of preparing accounting statements. Internal information users use cost information to initially understand asset value and profit and loss, and focus on operation management. Therefore, the objectives of cost calculation include: providing cost information to managers, raising the cost consciousness of people; evaluating the performance of managers through cost difference analysis, and promoting the improvement measures taken by managers; providing profit and loss analysis and other methods to provide Cost management information effectively meets the cost information requirements of modern business decisions.

The goal of costing is to provide cost information to all internal and external information consumers. External information users focus on the value of assets and profit and loss. Therefore, one of the objectives of cost calculation is to determine the value of assets such as inventory and the enterprise's profit and loss status, that is, according to the provisions of the cost accounting system to calculate costs, to meet the needs of the preparation of accounting statements. Internal information users use cost information, a preliminary understanding of the asset value and profit and loss situation, focusing on business management. Therefore, the objectives of cost calculation include: providing cost information to managers, raising people's cost awareness, evaluating managers' performance through cost variance analysis, and promoting managers to take improvement measures, and providing cost management information through break-even analysis, effectively meeting the demand for cost information in modern business decisions.

The goal of cost calculation is to provide cost information for all internal and external information users. External information users focus on asset value and profit and loss. Therefore, one of the objectives of cost calculation is to determine the value of assets such as inventory and the profit and loss status of the enterprise, that is, to calculate the cost according to the provisions of the cost accounting system to meet the needs of the preparation of accounting statements. Users of internal information use cost information to preliminarily understand the asset value and profit and loss, and focus on operation and management. Therefore, the objectives of cost calculation include: to improve people's cost awareness by providing cost information to managers; to evaluate the performance of managers through cost difference analysis, and to promote managers to take improvement measures; to provide cost management information through break even analysis and other methods, so as to effectively meet the needs of modern business decisions on cost information.