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EXCEL作为Office的组件之一,可以进行各种数据的处理、统计分析和辅助决策操作,越来越被广泛地应用于管理、金融、成本会计核算等众多领域。EXCEL在成本会计核算中的应用能简化核算的过程,提高成本会计核算的准确性、及时性和自动化,同时还能提高会计人员的工作效率。目前我国多数企业通过购买财务软件对本公司成本进行核算,但是对于一些资金流和业务较少的企业,难以负担昂贵的财务软件,他们更倾向于利用EXCEL对企业的成本进行核算。因此,论文主要从EXCEL核算产品成本方面入手,阐述了EXCEL中函数在分步核算中的应用,为我国成本核算的实际应用提供基础。
As one of the components of Office, EXCEL is widely used in many fields such as management, finance, cost accounting and so on for various data processing, statistical analysis and auxiliary decision-making. The application of EXCEL in cost accounting simplifies the accounting process, improves the accuracy, timeliness and automation of cost accounting, and at the same time improves the efficiency of accounting staff. At present, most enterprises in our country account for the cost of the company by purchasing financial software. However, for some enterprises with less capital flow and less business, it is difficult to afford expensive financial software. They prefer to use EXCEL to calculate the cost of the enterprise. Therefore, the dissertation starts with the calculation of product cost by EXCEL, expounds the application of function in step-by-step accounting in EXCEL, and provides the foundation for the practical application of cost accounting in our country.