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本文设想以变动成本法为主,充分汲取我国会计工作的经验,尽可能避免变动成本法的不足,以建立适应我国改革形势的成本核算办法。将车间这一步骤发生的直接材料、直接人工归入“基本生产”科目核算;对不能直接归于各产品而在现行车间经费科目核算的各项费用,按与产量的关系划分为变动性车间经费和固定性车间经费两大类,分别在变动车间经费科目和固定车间经费科目核算。同样,也将企业管理费及推销费分别以变动企管
This article assumes that the main part is the variable cost method, which fully captures the experience of accounting work in China and avoids the deficiencies of the variable cost method as far as possible, so as to establish a cost accounting method that suits the reform situation in China. The direct materials and direct labors that occurred in this step of the workshop are classified into the “basic production” subject; the various costs that can not be directly attributed to the products but are accounted for in the current workshop fund account are divided into the variable workshop expenses according to the relationship with the output. There are two categories of fixed and fixed workshop expenses, which are accounted for in the changes in workshop expenses and fixed workshop expenses. Similarly, corporate management fees and promotion fees are also subject to change management respectively.