(1.中南工业大学信息工程学院, 长沙 410083;
2.中南工业大学粉末冶金厂， 长沙 410083)
摘 要: 采用分项逐步结转分步法应用数据库管理软件对多工 序连续生产的生产企业完成各工序产品的成本计算，通过采用较好的无余数处理技术和一整套完整的系统设计思想，有效地提高了成本计算的准确性和可靠性，为达到准确快速地计算企业产品成本的目的起到了良好的作用。
关键字: 成本计算 分项逐步结转 无余数处理
（1.College of Information Enginering, Central South University of Technology, Changsha 410083
2.Powder Metallurgy Factory, Central South University of Technology, Changsha 410083）
Abstract:According to the method of "settle accounts step by step and transfer to items", using Data Base Management software to calculate production cost of every product of a process for continuously producing in multiprocesses has been introduced. By implementing of no remainder processing technique and whole set of completed design method, the cost calculation procedure on reliability and accuracy were effectively improved, and a good role was played in accurate and quick calculation of cost of products in factory.
Key words: cost calculation settle accounts step by step and transfer on items no remainder processing
