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焦跃华、王光远在《武汉财会》1989年第9期上发表的《事前成本控制差异会计——成本会计的第三次革命》一文,对易庭源教授提出的事前成本控制差异会计理论进行了较全面的展开。该文认为,事前成本控制差异会计模式由下列几方面内容构成: ①设置“建厂成本差异”、“产品开发成本差异”、“措施成本差异”帐户,运用复式记帐原理,按公认会计原则,反映企业在发展科学技术、提高职工素质和管理水平上的功过。②以事前成本控制差异为基础,确定现行标准成本。现行标准成本=社会行业平均成本±地区成本差异±建厂成本差异±产品开发成本差异±措施成本差异。
Jiao Yuehua, Wang Guangyuan In “Wuhan Accounting” in 1989 on the 9th published “before the cost control difference accounting - the third revolution in cost accounting,” a textbook, Professor Yi Tingyuan put forward before the cost control difference accounting theory is more Fully expanded. The article holds that the mode of accounting for the difference of prior cost control is composed of the following aspects: ①Setting up accounts for differences in cost of construction, discrepancies in product development costs, discrepancies in cost of measures, Principle, according to generally accepted accounting principles, reflect the enterprise in the development of science and technology, improve the quality of staff and management level of meritorious. ② based on the difference in cost control in advance to determine the current standard cost. Current standard cost = average cost in the social sector ± regional cost difference ± cost difference between construction ± product development cost variance ± cost difference in measures.