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1985年初,我们先后与石家庄郊区农民合资建起了水泥厂、轧钢厂、塑料厂、家具厂等联营企业。由于上马仓促,我们在成本核算上没有照顾到联营企业的生产性质和经营特点,一律套用地质勘探成本核算方法,没考虑在产品成本和半成品成本对产品成本的影响,共同费用分配过于粗,致使联营企业产品成本不真实。不能正确反映联营企业的经济效益,影响双方受益分成和资金的收回。后来,我们根据工业会计成本核算原理,结合联营企业生产的经营特点,对联
In early 1985, we established a joint venture with a peasant in the suburbs of Shijiazhuang to establish joint ventures such as a cement plant, a rolling mill, a plastics factory, and a furniture factory. Due to ramp-up, we did not take into account the nature of production and operating characteristics of the joint venture in cost accounting, and applied the method of accounting for geological exploration costs. We did not consider the impact of product cost and semi-finished product cost on product cost, and the common cost allocation was too coarse. The cost of an associate’s product is not true. It does not accurately reflect the economic benefits of the joint venture, and affects both the beneficiary share and the recovery of funds. Later, according to the principle of industrial accounting cost accounting, we combined the operating characteristics of the joint venture