一、电视台成本核算管理的必要性1长期以来在计划经济体制下,电视台作为国家的全额(或者差额)拨款的事业单位,在花钱上,只讲社会效益,不重视经济效益,更没有成本核算观念,因而浪费现象比较严重。比如:有的栏目组在编造计划时或宽打窄用,或将项目订得不详细,使将来有空子可钻;有 I. The Necessity of Management of Cost Accounting in TV Station 1 For a long time, under the planned economy system, television stations, as the state’s full (or shortfall) appropriation institutions, only pay attention to social benefits without paying any attention to economic benefits, Cost accounting concept, so the phenomenon of waste is more serious. For example: some groups in the preparation of the program or wide to narrow the use of narrow, or the project is not detailed, so that there is free time to drill; there