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县邮电局的8项业务支出中,工资、工资附加费、折旧费三项一般约占65%。其余35%的5项业务支出,有一半是材料费。因此重视对材料的管理有重要意义。长期以来,邮电企业重钱不重物,物资部门长期“管供不管用”,材料浪费、丢失、积压、私用等现象,普遍存在。因此会计上材料支出数与实际耗用之间有不少差距,核算数字失实的情况也相当突出。因而带来三个问题: 1.由于领料一次出帐,领出的材料并未全部耗用,会计支出的各项维修费、低耗品修理费、业务用品等,并非实际需要。这就使会计失去了“控制生产过程”的监督作用,不能为制订相关定额提供
Of the eight business expenses of the county post and telecommunications bureau, wages, wage surcharges and depreciation charges generally account for about 65% of the total. The remaining 35% of the five business expenditures, half of the material costs. Therefore, the importance of material management is of great significance. For a long time, the postal and telecommunications enterprises have been losing money and materials, and materials departments have long been “in vain to make ends meet”, material wasted, lost, overstocked, and private use are ubiquitous. Therefore, there are many discrepancies between the amount of material expenditure and the actual consumption in accounting, and the situation of accounting figures are quite outstanding. As a result, there are three problems: 1. The materials that have been taken out are not fully consumed due to the collection of bills, and the various maintenance costs, the cost of repairing consumable items, and business supplies are not actually needed. This has led accounting to lose the supervisory role of “controlling the production process” and can not provide for the establishment of the relevant quota