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过去,施工企业对自有施工机械,如汽车、起重机、空压机等一直按以下方法核算:(1)先归集本期发生的全部费用,然后确定施工机械每台班的实际成本。(2)根据机械任务单所列各项工程使用的台班数,将当期的机械实际成本分配计入各成本核算对象的工程成本。机械队当期发生的费用多,摊入工程成本的机械费就多,反之就少。这种方法,在吃大锅饭时,尚无人计较,现在企业内部普遍实行了经济承包责任制,层层制订了目标成本,企业职工既管干,也管算,如果仍沿用这种老办法来核算自有施工机械的成本,显然是行不通的。对此,笔者认为可采用两条线的核算方法进行改进。即:实际成本的归集不
In the past, construction companies had been accounting for their own construction machinery, such as automobiles, cranes, and air compressors, as follows: (1) First all the expenses incurred in the current period were collected, and then the actual cost of each class of construction machinery was determined. (2) According to the number of shifts used by each project listed in the mechanical task list, the actual cost distribution of machinery in the current period is included in the cost of each cost accounting object. The cost incurred by the mechanical team in the current period is high, and the mechanical cost of the project cost is more, and vice versa. This method, when eating a big pot of rice, no one has even thought about it. Now that the enterprise has generally implemented an economic contract responsibility system within the company, the target cost has been set at every level. The employees of the company are both responsible and managing, if they still use this old method. Accounting for the cost of self-owned construction machinery clearly does not work. In this regard, the author believes that two lines of accounting methods can be used to improve. That is, the actual cost collection is not