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关于设备修理的核算,新旧财务、会计制度的核算方法有很大的差别。旧的制度规定,设备小修、中修费用直接记入当期成本,大修费用在按企业固定资产原值的一定比例提取企业设备大修理基金中列支;新制度取消了提取设备大修理基金的办法,大修理费用直接在成本费用中列支,如修理费用数额较大可实行预提或待摊的办法安排。因此,在设备大修理上遇到了以下问题。 1.取消设备大修理基金,设备大修费用直接进成本费用,是由分厂、车间进成本?还是由总厂集中进成本?企业设备管理部门还要不要集中管理大修理费用? 2.生产分厂、车间成本费用控制的自主权,与设备大修计划实现情况的考核是什么关系? 3.各分厂、车间设备大修理情况不一,各单位之间、单位年度之间费用的平衡,作为企业设备主管部门如何进行协调? 4.大修费用直接进入车间、分厂成本,造成企业内部成本不稳定,怎么办? 我们设备管理部门针对上述问题,进行了调查研究。一是分析新旧制度在大修理费用管理上的利弊。旧的制度有利于大修费用的保证和集中控制.但在实际执行过程中,有的由于设备大修和中修界线难以划分,造成有些单位一方面提取设备大修理基金却挪作他用,另一方面又把发生的大修理费用在当期成本费用中列支,重复进成本。二是分析五年来我厂大修?
With regard to the accounting of equipment repairs, there are great differences in accounting methods between the old and new financial and accounting systems. The old system stipulated that the equipment minor repairs and repairs were directly charged to the current costs, and the overhaul expenses were paid out according to a certain proportion of the original value of the company’s fixed assets extracted from the enterprise equipment overhaul fund; the new system cancelled the method for extracting equipment overhaul funds. The cost of major repairs is directly charged in the cost. If the repair cost is large, it can be pre-arrested or deferred. Therefore, the following problems were encountered in the overhaul of equipment. 1. Abolition of equipment overhaul funds, equipment overhaul costs directly into the cost, is the branch, the workshop into the cost? Or the total plant into the cost? Enterprise equipment management departments do not have to focus on managing the cost of major repairs? 2. Production points What is the relationship between the autonomy of factory and workshop cost control and the assessment of the realization of the equipment overhaul plan? 3. The overhaul of equipment and workshop equipment is inconsistent, and the cost balance between units and units is taken as a balance. How does the company’s equipment management department coordinate? 4. The overhaul costs directly into the workshop and branch costs, resulting in the internal costs of the company being unstable. What should we do? Our equipment management department conducted investigations and studies on the above issues. The first is to analyze the advantages and disadvantages of the old and new systems in the management of overhaul costs. The old system is conducive to the maintenance of overhaul costs and centralized control. However, in the actual implementation process, some equipment repair and repair boundaries are difficult to divide, resulting in the withdrawal of equipment major repair funds on the one hand but diverted for other purposes. On the other hand, the cost of major repairs was listed in the current costs and expenses were repeated. The second is the analysis of our factory overhaul in five years?