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计划成本核算法,是原工业企业就“原材料”等存货核算而采用的一种会计处理方法;作为计划经济的产物在今天看来已经彻底丧失了存在的客观环境和应用条件。本次企业会计准则1号——存货的颁布实施;尽管没有明确标明,但实质上从理论规范和业务操作层面上已经彻底否定了计划成本核算法。本文就其弊端和否定取消的内因进行剖析和诠释,并提议改用准则规定的其他方法进行核算。
The planned cost accounting method is an accounting method used by the original industrial enterprises to calculate the inventory of raw materials such as raw materials. As a product of a planned economy, it seems that today there has been a complete loss of the objective environment and application conditions that exist. The Accounting Standards for Business Enterprises No. 1, the promulgation and implementation of inventories, has completely negated the planned cost accounting method from the theoretical norms and operational levels, although it is not clearly stated. This paper analyzes and interprets the internal causes of its drawbacks and negations and proposes to use other methods prescribed in the guidelines instead.