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工业企业的生产车间在领料与用料数量不一致的情况下,可以采取“退料”和“假退料”方法。采用“假退料”的主要优点是,能反映出本期材料的实际耗用量,能减少实际工作中先退料、后领料的重复劳动和有关耗费。但是目前在实行全面经济核算的企业中,对材料的领、退核算提出了更高的要求,发现“假退料”核算方法存在着许多弊端:(1) 企业实行全面经济核算后,经营资金指标已分解到各车间、部门,车间领料即构成车间的资金占用,月末采取“假退料”,是人为地将车间的资
In the case of inconsistency in the number of materials and materials used in the production workshops of industrial enterprises, the methods of “returning materials” and “false return materials” can be adopted. The main advantage of adopting “false return material” is that it can reflect the actual consumption of materials in the current period, and can reduce the repetitive labor and related costs of the first material withdrawal and subsequent material picking in the actual work. However, in the enterprises that have implemented comprehensive economic accounting, higher requirements have been put forward for the leading and withdrawal accounting of materials, and there are many drawbacks to the “false return material” accounting method: (1) After the enterprise implements comprehensive economic accounting, the operating funds The indicators have been decomposed into workshops and departments. The picking of the workshops constitutes the capital occupation of the workshops. At the end of the month, “false returning materials” are used to artificially transfer the cost of the workshops.