The so-called cost accounting is to collect and allocate various expenses incurred in the process of mineral processing , and to determine the total cost and unit cost of mineral processing and product sales in a certain period of time. Correctly organizing cost accounting can not only control the scope of cost and expenditure, supervise the correct implementation of standardization of consumption quotas and expenses, but also compare with planned costs, understand the completion of cost planning, and correctly and timely reflect the economic effects of increased production and savings. .

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