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一、“三资”企业成本、费用核算中存在的问题及其成因 1、成本、费用开支范围与标准掌握不严,核算秩序比较紊乱。部分企业尚无完整的成本、费用核算规程;有的企业虽有成本、费用核算规程,但掌握不严,流于形式:有的企业全盘照搬国营企业的成本费用开支范围与标准。 2、月份之间的完工产品与期末在产品之间的成本、费用的划分,以及待摊预提费用带有主观随意性,导致了年内阶段性会计信息失真。 3、部分企业没有编制财务成本计划,且无内控指标。 4、部分企业没有建立定期成本、费用考核制
First, the “three-funded” business costs, cost accounting problems and their causes 1, the cost and expenses of the scope and standards of lax mastery, the accounting order disorder. Some enterprises do not yet have a complete set of rules on cost and expenses accounting. Although some enterprises have some rules on cost and expenses accounting, they are not well-mastered and mere formalities. Some enterprises totally copy the scope and standards of expenses and expenses of state-owned enterprises. 2, the finished product between the end of the month and the end of the product costs, the division of costs, as well as the prepaid expenses to be with a subjective randomness, resulting in the period of accounting information during the year distortion. 3, some companies did not prepare financial cost plan, and no internal control indicators. 4, some companies did not establish a regular cost, cost assessment system