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我认为一个单位的财会主管人员的地位应与财务会计工作在这个单位的重要地位是相一致的.就我所在的出版社来说,它的计划财会部门具有别的科室所没有的多种重要职能,是综合性的科室.它能运用会计核算,运用价值形式对全社的生产经营和资金运动情况进行综合的反映。例如:通过图书的成本核算,即可统计出全社图书的品种、初版字数,这两个指标可以反映考核出版社的出书能力和图书结构。通过成本核算还可以看出每千印张的成本高低,并可进一步按图书成本项目进行成本分析,而采取改进措施,同时,图书成本核算还可以反映出图书出版周期及缩短率,资金在供、产,销形态下的运动状态,如果图书在生产中只有投
In my opinion, the position of a chief accounting officer of a unit should be consistent with the important position of financial accounting work in this unit. For my publishing house, its planned accounting department has many important points that other departments do not have Functions, is a comprehensive department.It can use accounting, the use of value forms of the whole community production and operation and capital movements to conduct a comprehensive reflection of the situation. For example: Through the costing of books, we can count the variety and number of first edition of the whole book, which can reflect the book publishing ability and book structure of the publishing house. Cost accounting can also be seen that the cost of a thousand copies of the printed sheet, and further cost analysis by the book cost analysis, and to take improvement measures, while the book costing can also reflect the book publication cycle and shorten the rate of funding, Production, marketing form of the state of movement, if the book in the production only vote