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传统的成本核算只核算产品实际成本,对计划成本,责任成本都不在帐内核算,这给成本管理带来了极大的不便。随着经济体制改革的不断深入,经济责任制的不断完善,对传统的成本制度带来了深刻的冲击。笔者认为,在推行责任成本制度的企业里,组织责任成本偏差的核算和控制,十分必要。企业在推行经济责任制的情况下,把生产技术财务计划中规定的成本、费用指标,进一步分解成为更加具体的指标,一项一项地落实到承包责任者的身上,与责任者的经济利益挂起钩来,签订经济合同,使计划成本变成责任者应该完成的责任成本目标。这种目标,既是责任者进行成本自控的准绳,又是企业考核责任者
The traditional cost accounting only accounts for the actual cost of the product. The cost of the plan and the liability are not accounted for in the account. This brings great inconvenience to cost management. With the continuous deepening of the economic system reform and continuous improvement of the economic responsibility system, it has brought a profound impact on the traditional cost system. The author believes that in the implementation of the responsibility cost system, it is necessary to calculate and control the responsibility cost deviation. Under the circumstance of implementing the economic responsibility system, the enterprise further decomposes the cost and expense indicators stipulated in the production technology financial plan into more concrete indicators, implements them one by one to the contractor, and the economic benefits of the responsible person. Hanging hooks and signing economic contracts make the cost of the plan become the responsibility cost target that the person responsible should complete. This goal is not only the criterion for the responsible person to carry out cost control, but also the person responsible for corporate assessment.