Using Excel VBA function of analysis and calculation, through the different design methods to generate mathematical model of bearing, in order to establish the accounting system for various products cost , realize the function of bearing cost accounting fast and accurately and along with the market shift, have the extremely strong compatibility.%利用Excel VBA的分析计算功能，通过不同设计方法生成轴承的数学模型，建立核算产品各项成本的系统，实现了轴承成本核算快速、准确、可随市场变化的功能，有着非常强的适应性。
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