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新修改的《国营工业企业会计制度》规定,各企业都要对企业管理费和车间经费(以下简称“两费”)实行定额控制,全年算帐,超过定额的部分不得在成本中开支,由企业的专用基金负担。这对于控制“两费”的开支,提高经济效益,逐步向目标成本管理办法过渡,都有重要意义。但是,按照这种会计处理方法,年终在冲减全年的“两费”实际额支时,很可能使12月份的“两费”发生额出现负数,从而使当月的成本项目中的“两费”也出现负数。不利于真实反映每月的实际成本。
The newly revised “Accounting System for State-Owned Industrial Enterprises” stipulates that all enterprises must implement fixed-quote control over enterprise management fees and workshop expenses (hereinafter referred to as “two fees”), calculate the accounts for the whole year, and those who exceed the fixed amount must not spend on the costs. Dedicated to the company’s dedicated funds. This is of great significance for controlling the “two fees” expenditure, increasing economic efficiency, and gradually transitioning to the target cost management method. However, according to this accounting method, when the year-end offsets the actual amount of “two fees” for the whole year, it is very likely that the “two fees” in December will be negative, thus making the “two” cost items in the current month “Fee” also appears negative. Not conducive to truly reflect the actual cost of the month.