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工业企业的企业管理费和车间经费一般占产品成本的20～25％,“两费”的升降,直接影响企业经济效益。按国营工业企业会计制度规定,对“两费”实行定额控制办法,超过定额的由企业的专用基金负担,不得进入成本。由于“两费”的定额控制指标是由上级有关部门确定的,往往不符合实际情况,以致出现有些企业单位成本上升,盈利水平下降,“两费”反而节约的怪现象。我认为考核
The enterprise management fees and workshop expenses of industrial enterprises generally account for 20% to 25% of the product costs. The increase and decrease of “two fees” directly affects the economic benefits of the enterprise. According to the regulations of the state-owned industrial enterprise accounting system, the “two fees” shall be subject to a quota control method, and if the quota exceeds the fixed amount, it shall be borne by the company’s special fund and may not enter the cost. As the “two fees” quota control index is determined by the relevant departments at higher levels, it is often not in line with the actual situation, resulting in the rise in the cost of some enterprise units, the decline in profitability, but the “two fees” but the strange phenomenon of conservation. I think that assessment