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编辑同志:读了你刊81年3期所载《关于加强成本管理的几个问题》一文,感到颇有见地,甚受启发,特别是对当前成本计算不实的原因所作的分析,相当中肯,而对于当前由于制度、办法上的缺陷而造成的问题,举例也很贴切,深有同感。我们基层财会人员每天遇到的都是各种具体业务,大凡一个制度和办法的是否周全,落到基层时是最为敏感的,即如文中所提:“按计划成本进行材料的日常核算,不是为了简化核算手续,至少主要不是为了简化核算手续,而是要计算,反映和掌握材料实际成本偏离计划成本的情况;”这从理论上说是不错的,但在实务中,恰恰却是简化核算手续成为采用计划料价的主要考虑因素。尤其是,当材料的计划成本并不十分确切时,在此基础
Editing comrades: Having read the article “Several Issues on Strengthening Cost Management” contained in your article, Issue 81, March 3, I feel quite insightful and enlightened, and in particular, the analysis of the reasons for the current miscalculation of costs is quite fair However, we are very much sympathetic about the problems caused by the current system and methodological flaws. Every day, our grassroots finance and accounting personnel encounter all kinds of specific businesses. Generally speaking, whether or not a system and method are comprehensive is the most sensitive when it falls to the grassroots level. As mentioned in the article, “The routine accounting of materials at the planned cost is not In order to simplify the accounting procedures, at least not mainly to simplify the accounting procedures, but to calculate, reflect and grasp the actual cost of materials deviate from the planned cost of the situation; ”This is good in theory, but in practice, it is precisely to simplify accounting Procedures to become the main consideration of the planned price. In particular, this is based on the material when the planned costs are not quite certain