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核定工业企业的流动资金,考查流动资金的利用效率,一般要运用在产品成本系数、流动资金周转天数和产值资金率等几个指标。现就实际运用中存在的问题,提出商榷。一、关于计算在产品成本系数问题任何一种产品的形成,都必须经过一定的生产过程。随着生产的不断进行,生产费用按产品完成的程度分次投入,到产品最后完成,才等于产品的全部工厂成本。由于生产费用不需要在生产一开始就全部投入,因而核定生产资金时,需要按生产周
The verification of the liquidity of industrial enterprises and the examination of the utilization efficiency of liquid funds generally use several indicators such as the product cost coefficient, the working capital turnover days and the production value fund rate. Now on the problems in practical use, put forward commercial discussions. First, regarding the calculation of the product cost coefficient, the formation of any product must go through a certain production process. With the continuous production, production costs are divided into grades according to the degree of completion of the product. When the product is finalized, it is equal to the total factory cost of the product. Since the production cost does not need to be fully invested at the beginning of production, when the production funds are approved, it is necessary to press the production week.