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建立邮电通信企业内部核算价格是开展企业二级核算的一项重要工作,现结合我局实践,谈一点粗浅看法。内部核算价格的功能1、它是表现邮电职工创造的劳动价值的标度。不同的部门工种完成一种产品所花费的劳动时间是不相同的,只有制订出科学合理的核算价格,才能使各工种所完成的劳动量可以进行综合计算,自身能进行纵向比较,与其他工种能进行横向比较。2、它是经济核算的工具。价格与生产费用之间应有一定的对比关系。企业内部各单位通过价格取得成本耗费的补偿,完成利润任务,促使其不断节约成本,用尽可能少的投入,完成尽可能多的产出。
Establishing the internal accounting price of post and telecommunications enterprises is an important task for carrying out secondary accounting of enterprises. Now, in light of the practice of our bureau, we have a few crude opinions. The function of internal accounting price 1, it is the scale that shows the labor value created by postal workers. Different types of work time to complete a product of labor time is not the same, and only by formulating a scientific and reasonable accounting price in order to enable all types of work done by the amount of labor can be integrated, to make their own vertical comparison, and other types of work Can be horizontal comparison. 2, it is a tool for economic accounting. There should be a certain contrast between price and production costs. All units in the enterprise get the cost compensation through the price, complete the profit task, and urge them to keep saving costs and use as little input as possible to complete as much output as possible.