关键词: 作业成本, 计算原理, 核算方法, 成本核算

Abstract: The cost of production is an accounting method which applies the achievement of high technology to the process of production which is closely connected with the total administration of productive quality and can meet the needs of consuming trend in small batches,diversity and individuality in the markets.It is a method that can make the cost of business account in every process of production meticulously.This paper describes the background of economic technology applied in the cost of production.The writer analyses the deficiency in traditional administration in the cost and the principle of cost of production the calculating comparison and also gives some examples to illustrate issues of the cost

Key words: thecostofproduction, calculatingprinciple, accountingmethod, costaccounting