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一、电视栏目成本核算与管理概述(一)电视栏目成本核算与管理的含义1.电视栏目成本核算电视栏目的成本核算是按照国家和单位有关的法规、制度和经营管理的实际需要,对节目生产经营过程中发生的各种生产耗费进行归集和分配,并进行相应的账务处理,提供真实、有用的成本信息。电视栏目的成本核算不是孤立的,是整个电视核算体系的基本组成部分,是以电视栏目的成本核算为基础,进而延伸到包括由各相关栏目组
A television section cost accounting and management overview (A) the meaning of television column cost accounting and management 1 TV column costing The cost of television column is in accordance with national and unit-related laws and regulations, systems and management needs of the actual program, The various production costs incurred in the course of production and operation are collected and distributed, and the corresponding accounts are processed to provide real and useful cost information. TV column costing is not isolated, is the basic component of the entire television accounting system, is based on the cost of television columns as the basis, and then extended to include the relevant sections