旧中国企业的成本核算,大都抄袭英美30年代那一套。全国解放以后,所有制发生根本变革,国营企业在整个国民经济中处于主导的地位,成本管理引入了苏联的模式。它适应于高度集中的经济管理的要求,产品是管理的中心,计划是管理的前提,核算是管理的内涵,分析是管理的归宿。这是一种事后算帐、消极保本型的成本管理模式,既乏事前预测,又乏事中控制,工作不受人重视,基本上由财务部门独家经营,在算帐、记帐、报帐的事务中兜圈子,弊端十分明显。随着生产的发展,广大冶金财会人员根据实 The cost accounting of the old Chinese enterprises, mostly copied from the Anglo-American 30s. After the liberation of the country, fundamental changes have taken place in the ownership system. State-owned enterprises have taken the leading position in the entire national economy and cost management has introduced the Soviet model. It is adapted to the requirements of highly concentrated economic management. Product is the center of management. The plan is the prerequisite of management. Accounting is the connotation of management. Analysis is the fate of management. This is a kind of ex post accounting, negative capital preservation of the cost management model, both lack of prior prediction, and lack of control in the event, the work is not valued, basically by the financial sector exclusive operation, in the accounting, accounting, accounting Business circles, the drawbacks are obvious. With the development of production, the majority of metallurgical accounting personnel based on actuality