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过去,我们对议价粮油成本核算不够重视,使议价粮油成本核算出现不正常状态。一是将议价商品库存成本中的不合理因素集中在年末处理,出现利润忽高忽低,甚至有的单位把库存成本过高的因素,推延到下年或以后几年,二是有些单位本年承包利润已完成,有意将库存成本留低,甚至出现有库存数量、无库存金额或出现赤字库存金额等。这种不正常现象的发生,虽与不认真执行成本核算制度有关,但尚有以下原因:(1)经营议价粮油同年景的丰歉相关,丰收则价格下降;歉收则价格回升。当价格和价值相背离时.原来的库存价值必然不真实。(2)在异地采购议价粮油,由于信息掌
In the past, we did not pay enough attention to the calculation of the bargaining grain and oil costs, and caused the accounting of grain prices for bargaining grain to be abnormal. First, the unreasonable factors in the inventory cost of bargained goods are collected at the end of the year, and the profits appear to be fluctuating. Some units even postpone the cost of inventory to the next year or beyond, and some units are The annual contracted profits have been completed and it is intended to keep the inventory cost low, even with inventory quantity, non-inventory amount or deficit inventory amount. Although the occurrence of this abnormal phenomenon is related to the failure to earnestly implement the cost accounting system, it still has the following reasons: (1) The operating grain and oil business is related to the abundance of the year’s harvest, and the harvest price is reduced; the harvest price is rising. When the price and value deviate from each other, the original inventory value must be untrue. (2) Purchasing bargaining grain and oil in different places due to information