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成本计算的任务是如实反映生产耗费.产品生产出来以后,它的全部耗费就已经形成,这是客观存在的.问题是怎样去计算它.一种是用科学的态度、正确的方法,力求准确地计算和反映它的实际耗费,这就是我们所说的客观成本.为了正确计算产品成本,国家颁布了成本管理条例,会计制度规定了许多科学严谨的方法,诸如材料、费用的分配方法,完工产品与在产品之间的计算分配方法,以及折旧、摊销、预提、差异调整等等.所有这些,都是为了一个共同的目的,就是力求将成本计算得真实、准确,能够如实地反映产品的实际耗费.用这种方法计算成本就是客观成本,我们要提倡这种客观成本.
The task of cost calculation is to accurately reflect the production cost. After the product is produced, its total cost has been formed, which is an objective problem. The question is how to calculate it. One is to use a scientific attitude, the correct method, and strive to accurately To calculate and reflect its actual cost, which is what we call the objective cost.In order to correctly calculate the cost of products, the state promulgated the cost management regulations, the accounting system provides for many scientific rigorous methods, such as materials, cost allocation method, completed Product and product distribution between the calculation methods, as well as depreciation, amortization, accrual, adjustment of differences, etc. All of these are for a common purpose, is to strive to calculate the cost of true, accurate, and can faithfully reflect The actual cost of the product Calculating costs in this way is an objective cost, and we want to promote this objective cost.