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物资供销企业的任务是把生产部门生产出来的物资收购进来,供应出去,以满足生产建设和市场的需要。为了加强成本核算,落实经济责任制,考核经济效益,物资供销企业除了要正确确定成本核算对象、明确核算内容,规定核算期外,还要选择合理而又简便的费用分摊方法,在不同成本核算对象之间进行费用分摊。本文仅就费用分摊问题,以确定销售的各类物资为例进行说明:
The task of material supply and marketing enterprises is to purchase the materials produced by the production departments and supply them for production and market needs. In order to strengthen the cost accounting, implement the economic responsibility system and test the economic benefits, the material supply and marketing enterprises should not only correctly determine the cost accounting object, clarify the accounting content, and stipulate the accounting period, but also select a reasonable and simple method of cost sharing, Cost sharing between objects. This article only on the issue of cost-sharing to determine the sale of all types of materials as an example to illustrate: