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为了满足内部经济责任制的要求,成本核算工作应努力做好以下各点: 1、要明确责任。要根据成本开支的权力和责任,按部门、车间或班组乃至个人划分责任单位。各责任单位的成本要按照是否可以控制划分为可控制成本与不可控制成本。凡是能由该责任单位所控制,受其工作好坏所影响的成本,就是可控制成本,反之,就属于不可控制成本。各责任单位只对其可控制成本承担责任,而对不可控制成本则不承担责任。 2、要制定标准。在产品已经定型、工艺比较稳定的企业里,要在全面编制费用预算的同时,详细制定各种零部件的标准成本,并按责任单位汇总,作为衡量各责任单位实际支出的超支或节约的标准。另一方
In order to meet the requirements of the internal economic responsibility system, cost accounting should strive to do the following: 1. Responsibility should be clarified. According to the power and responsibility of cost expenditure, division of responsibility units by department, workshop or team or individual. The cost of each responsible unit should be divided into controllable costs and uncontrollable costs according to whether it can be controlled. Any cost that can be controlled by the responsible unit and affected by the quality of its work is to control the cost. On the contrary, it is an uncontrollable cost. Each responsible unit bears only responsibility for its controllable costs and no responsibility for uncontrollable costs. 2, to develop standards. In enterprises where the product has been established and the process is relatively stable, the standard costs of various parts and components shall be formulated in detail at the same time as the overall cost budget is prepared, and shall be summarized by the responsible unit as the standard for measuring the overspending or saving of the actual expenditure of each responsible unit. . The other party