Accounting Act Article 61
Cost accounting affairs relating to element of costs shall be recorded with details and calculated accurately. Subsidiary statements of said cost elements shall be prepared to compare and analyze causes giving rise to the increase and decrease of costs.
中文原文 會計法第61條
成本會計事務，對於成本要素，應為詳備之紀錄及精密之計算，分別編造明細報告表，並比較分析其增減原因。