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以产品为中心的报帐型成本核算制度,在责任制广泛推行的今天,已不能适应工作发展的要求,迫切需要改革.近几年来,广大财会工作者在实践中不断探索,已经有了许多改进.如:内部银行、自计盈亏、指标考核等等。但这些核算形式,多是在统一成本制度之外,另立的核算体系,虽然解决一些问题,但毕竟是两套帐簿同时并存,不可避免地存在着某些重复劳动、计算数据不一,成本会计不核算成本责任等问题.能否将传统的成本计算方法加以改造,逐步建立起一个分层次的,既能保持按产品计算的完全成本特色,又能适应企业内部经济责任制考核需要的“单轨制”责任成本制度?现就厂一级的报帐型成本如何向责任制成本过渡的问题,谈谈个人的一些粗浅认识和设想.
In the recent years, the majority of accounting workers in the continuous exploration in practice, there have been many Improvements such as: internal banking, self-financing, index testing and more. However, most of these forms of accounting are outside the unified cost system. Although a separate accounting system addresses some problems, it is the two sets of books that coexist at the same time. There is inevitably some duplication of work and different calculation data, Cost accounting does not account for the cost of responsibility and other issues.Can be able to transform the traditional cost calculation methods and gradually establish a multi-level, both to maintain full cost characteristics calculated by the product, but also to meet the needs of the enterprise internal economic responsibility system assessment “Monorail system ” responsibility cost system? Now on the factory level accounting type cost how to transition to the responsibility system, to talk about some of the superficial understanding and vision of individuals.