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大中型工业企业的机修车间和企业主要产品生产没有直接的关联,但是它的成本计算准确与否,却在一定程度上影响费用开支的划分和产品成本的水平。因此,如何核算好机修车间的成本也是正确计算产品成本的一个先决条件。机修车间的成本计算虽不同于一般产品的成本计算。但关键同样在于划清料、工、费的归属,使其对象化,因此我们首先在以下两方面下了功夫:(1)加强了材料的领用制度。凡属机床大修理,自制设备及劳务协作耗用的材料,一律由车间调度员按项目计划签发,填制“专用项目领料单”,向仓库领料。以区别于一般领料单。由于使用“专用
There is no direct correlation between the machine repair shop of large and medium-sized industrial enterprises and the production of the main products of the company, but whether its cost calculation is accurate or not affects the division of expenses and the level of product costs to a certain extent. Therefore, how to calculate the cost of a mechanic workshop is also a prerequisite for correct product cost calculation. The cost calculation of a mechanic workshop is different from the cost calculation of a general product. However, the key is also to draw the material, work, and expenses to object, so we first work on the following two aspects: (1) Strengthen the use of materials. Any materials that are used for overhaul of machine tools, and for self-made equipment and labor service cooperation, shall be issued by the workshop dispatcher according to the project plan, and fill in the “Private Item Picking List” and pick it up from the warehouse. To distinguish from the general picking list. Due to the use of "special