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前言为加强我部归口工业企业的成本核算工作,有利于开展同行业同类型产品的成本分析对比,找差距,学先进,挖掘降低成本潜力,为国家积累更多资金,适应我国社会主义现代化建设的需要,有必要对现有企业的成本核算工作,作出统一规定。本规程贯彻算管结合,有利厂内经济核算,促进企业管理的方针和原则,着重针对当前
Preface In order to strengthen the cost accounting of industrial enterprises under the Ministry of Internal Affairs, it is conducive to carrying out cost analysis and comparison of the same type of products in the same industry, finding differences, learning advanced, tapping the potential for cost reduction, accumulating more funds for the country, and adapting to the socialist modernization in our country It is necessary to make uniform provisions on the cost accounting of existing enterprises. This regulation carries out the principles and principles of combining calculation and management, facilitating in-factory economic accounting and promoting enterprise management, and focuses on the current