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企业要生存和发展,是要通过出售商品,收回所耗费的成本,并取得利润,才能保证再生产和扩大再生产。因此,价格和成本是相辅相成的。在价格体制改革以前,我国大部分企业的计价方法都采用成本计价法。而传统的成本计价法用的是全部成本计价法。但随着经济改革的深入,全部成本计价法逐渐暴露出它的弊病,因为它是由每一时期将全部的固定成本、变动成本全部摊入产品和在产品中,难以明确企业当前的实际生产经营水平。当期产品的成本中也有虚的成份,影响了资金和利润的真实性。往往会形成虚盈实亏现象。对企业的经营情况分析和成本考核也
In order to survive and develop, an enterprise must sell its products, recover the costs it incurred, and make profits, so as to ensure reproduction and expand reproduction. Therefore, prices and costs complement each other. Before the reform of the price system, most companies in China used cost-based pricing methods. The traditional cost valuation method uses the full cost valuation method. However, with the deepening of economic reforms, the entire cost-based pricing method has gradually exposed its drawbacks, because it is all the fixed costs and variable costs are allocated to products and products in each period. It is difficult to clarify the current actual production of the enterprise. Operating level. The cost of products in the current period also has a virtual component, which affects the authenticity of funds and profits. It often creates a virtual surplus. Analysis of the company’s operations and cost assessment