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苏联国民经济六十年的发展历史表明,产品成本计算是社会主义经济机制的一个重要组成部分.早在苏共第十二次代表大会——苏维埃社会主义共和国联盟建立后的第一次代表大会上,就已经十分重视工业中经济机制的完善,指出,如果没有能计算产品实际成本的科学的成本计算方法,国营工业就不可能有效地发挥作用,就不能与新经济政策时期的私人资本展开竞争.二十年代在广大会计学界的积极支持下,制订了生产核算和编造成本计算表基本条例,以及各部门的产品成本计算条例.在这些年代里已经形成并且确立了苏联成本计算教育的一项基本原则:生产费用的会计核算要与产品成本计算结合起来.
The development history of the Soviet national economy for six decades shows that product costing is an important part of the socialist economic mechanism. As early as the 12th Congress of the CPSU, the first Congress after the establishment of the Union of Soviet Socialist Republics At the same time, we have attached great importance to the improvement of the economic mechanism in industry and pointed out that if there is no scientific cost calculation method that can calculate the actual cost of products, the state-owned industry will not be able to function effectively and it will not be able to develop private capital during the period of the new economic policy. Competition. In the 1920s, under the active support of the accounting community, the production accounting and compilation of the basic regulations of the calculation table and the product cost calculation regulations of various departments were established. In these years, the Soviet Union has established and established a cost calculation education. Basic principles: The accounting of production costs should be combined with product costing.