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工业企业的成本指标,是衡量企业经营管理水平和经济效益高低的一个重要标志。在企业内部,实行分车间核算成本、是加强全面经济管理,履行经济责任制的必要途径。所谓车间成本,是指车间在生产经营过程中的责任成本,其成本数据,是按一定的标准计价,按一定的手续结算,按一定的方法来反映各个车间成本高低所承担的经济责任,并以此作为厂内利益分配的主要依据。兹根据我厂初步实践,简介一些基本作法如下,以求教于各位同行的同志。一、制订定额我们初步体会,目前工业企业采用“平行结转定额差异法”核算车间成本比较适宜。这种方法是在定额管理的基础上产生的,在生产费用发生时,将符合定额的费用和距离定额的差异分别核算,并
The cost index of industrial enterprises is an important indicator to measure the level of business management and economic efficiency. Internally, the implementation of sub-factory accounting costs is a necessary way to strengthen overall economic management and fulfill economic responsibility. The so-called workshop cost refers to the responsibility cost of the workshop during the production and operation process. The cost data is calculated according to certain standards, settled according to certain procedures, and reflects the economic responsibilities of each workshop according to a certain method. As the main basis for the distribution of benefits within the factory. Based on the preliminary practice of our factory, we will introduce some basic practices as follows to seek advice from fellow comrades. First, the establishment of a fixed amount of our experience, the current industrial enterprises using the “parallel transfer quota difference method” to calculate the cost of the shop is more appropriate. This method is based on the quota management. When the production cost occurs, the difference between the fixed cost and the distance quota is calculated separately.