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编辑同志: 近二十年来,我国不少机械工业、轻工业常常采用半成品按计划成本或定额成本逐步结转,计划(或定额)成本与实际成本之差,由各车间集中到厂部统一调整的成本计算方法。这样做的优点:(1)各车间计算成本时,可以齐头并进,无须互相等待;(2)排除了上一车间成本高低对下一车间的影响,便于实行车间经济责任制。所以,这是一种行之有效的方法。
Editorial Comrade: In the recent two decades, quite a few of our country’s machinery industry and light industry often adopt semi-finished products to be carried forward gradually according to the planned cost or the fixed cost. The difference between the planned (or fixed) cost and the actual cost is centralized from each workshop to the unified adjustment Cost calculation method. The advantages of doing so are as follows: (1) The cost of each workshop can go hand in hand without waiting for each other; (2) Eliminate the impact of the cost of the previous workshop on the next workshop and facilitate the implementation of the economic responsibility system of the workshop. So, this is a proven method.