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湖北省汽车制配厂实行两级核算(指厂部、车间的两级专业会计核算)已有多年。在长期实践中,该厂深感两级核算对提高企业经济效益的作用是大的,效果是好的。特别是在实践过程中又不时改进作法,从而使两级核算的作用体现得比较充分。以下是该厂在两级核算中除一般处理程序外所采取的一些独特做法,现提出求教于广大读者。一、成本计算方法的选择车间一级的核算工作主要是核算本车间的生产成本,它涉及到生产成本的事前控制、事后考核和分析。该厂设计和确定车间成本的方法基于以下三条基本原则。 1、各车间计算出来的生产成本能够体现出本车间的实际生产经济成果。举凡车间生产成本的升降都直
Hubei Automobile Manufacturing Factory has implemented two-level accounting (referring to the two-level professional accounting of the factory and workshop) for many years. In the long-term practice, the factory deeply felt that the effect of two-level accounting on improving the economic efficiency of enterprises was great, and the effect was good. In particular, the practice has been improved from time to time in the course of practice, so that the role of the two-level accounting is fully reflected. The following are some of the unique practices adopted by the plant in addition to the general processing procedures in the two-level accounting. Now we are seeking advice from a wide range of readers. First, the choice of cost calculation method The accounting work of the workshop level mainly accounts for the production cost of the workshop, which involves the pre-control of the production cost, and the post-event assessment and analysis. The plant’s method of designing and determining shop costs is based on the following three basic principles. 1. The production cost calculated by each workshop can reflect the actual production economic results of the workshop. Wherever the lifting of the production costs of the workshop is straight