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计件单价是实行计件工资制的企业计算职工报酬的标准,是正确计算产品成本的依据。计算计件单价的通常方法有: (1)水平法。以计划产量和职工某一时期的实际工资数计算。其公式是: 计件单价=实际工资数/计划产量 (2)双定法。以劳动定额和定员工资计算。其公式是: 计件单价=定员工资/定额产量上述两种方法属于同一类型,前者简便易行,但过于粗略,后者不合理因素较少,但由于产品规格品种繁多,定员定额不易做到,故难以完全实行,因此,在实行以上方法的同时还应采用下述辅助方法: (3)分摊法。对难以准确计算的同类产品,先计算出它们的总工资额、然后适当分摊。 (4)比较法。与巳核准单价的其他产品作比较,增减差异因素求得单价。 (5)倒轧法。以产品出厂价格扣除材料消耗、费用和毛利来计算。
The unit price of piece-rate is the standard for the calculation of the remuneration of employees in the piece-rate wage system and is the basis for the correct calculation of product costs. The usual methods for calculating the unit price of piece-rates are: (1) Horizontal method. Calculated on the basis of planned production and the actual number of employees in a certain period. The formula is: Unit price of piece = actual wage/planned output. (2) Double set method. It is calculated on the basis of labor quotas and fixed staff costs. The formula is: Unit price of piece-rate = fixed staff cost / fixed quantity production The above two methods belong to the same type, the former is simple and easy, but it is too sketchy, the latter is less irrational, but due to the wide variety of product specifications, the fixed staff quota is not easy to do. Therefore, it is difficult to completely implement. Therefore, the following auxiliary methods should be adopted in addition to the above methods: (3) Apportionment method. For similar products that are difficult to accurately calculate, first calculate their total salary and then apportion them appropriately. (4) Comparison method. Compare with other products whose unit price is approved, and increase or decrease the difference to obtain unit price. (5) backward rolling method. The product price is calculated by subtracting material consumption, cost, and gross profit.