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成本核算与成本考核,是成本管理的两个重要环节。县、市小型印刷企业的生产品种十分繁杂,在不宜采用定单法的情况下,如何进行成本核算,如何组织产成品的明细核算,如何进行成本考核?本文试谈点粗浅的看法。成本计算成本核算的—个重要方面是根据企业的生产特点和管理要求确定适宜的成本计算方法。印刷企业属于小批置生产类型,从成本核算的一般原理来讲,产品成本计算应当采用定单法。但在县、市小型印刷企业里,除了学生课本和帐簿凭证等少量的相对固定产品以外,绝大多数为定印产品,规格、样式、色次、加工工艺和印数各不相同。如果完全按产品品种计算成本,按全部产品品种组织产成品
Cost accounting and cost assessment are two important aspects of cost management. The production of small-scale printing enterprises in counties and cities is very complicated. How to conduct cost accounting, how to organize the detailed accounting of finished products, and how to conduct cost assessment should not be adopted in order to adopt the order method? Cost calculation The important aspect of cost accounting is to determine the appropriate cost calculation method based on the company’s production characteristics and management requirements. Printing companies are small batch production types. From the general principle of cost accounting, product costing should use the order method. However, in small print companies in counties and cities, except for a small number of relatively fixed products such as student textbooks and book certificates, most of them are fixed-print products, and the specifications, styles, colors, processing techniques, and print numbers are all different. If the cost is calculated entirely according to the product variety, the finished product will be organized by all product varieties.