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前已说明,根据辨证唯物主义“时空观”建立起来的资金运动会计理论,是与其它会计理论相区别的一大标志。现从四方面说明成本核算理论体系如下: 一、创建成本核算基本原理资金运动会计理论认为,成本计算对象由成本计算实体、空间范围、时间范围等三个因素构成。工艺技术过程的特点,决定了成本计算的空间范围和实体。多阶段生产,要以各车间为成本计算空间范围,以各车间的半成品为成本计算实体;单阶段生产或多阶段生产,但管理上不要求按阶段核算,以全厂(或封闭车间)为成本计算空间范围,以产成品为成本计算实体。
It has already been explained that the fund movement accounting theory established based on the dialectical materialist “space-time concept” is a big difference from other accounting theories. The cost accounting theory system is described from four aspects as follows: First, the basic principle of creating cost accounting Fund sports accounting theory believes that the cost of the calculation of the object by the cost of the calculation of the entity, the scope of the space, time and other three factors. The characteristics of the technological process determine the spatial scope and the entity of the cost calculation. In multi-stage production, the space scope of each workshop is calculated, and the semi-finished products of each workshop are used as cost calculation entities; single-stage production or multi-stage production, but management does not require accounting by stages, and the entire plant (or closed workshop) is The scope of the cost calculation space, with the finished product as the costing entity.