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军工企业,面临保军转民的时刻,老产品逐渐淘汰,新产品不断发展,可比产品逐渐减少,不可比产品不断增加,在这种情况下,采用传统的方法编制财务成本计划和传统的考核指标,已不适合需要了。为此,我们开始试用量本利分析方法来编制财务成本计划,对改革财务成本计划作初步探索。一、财务成本计划的内容我们打破传统方法,确定以下三个新内容: 1、固定费用计划:固定费用是相对固定的费用。一般包括工资(计件工资除外),提取的职工福利基金,固定资产折旧及提取的大修理基金、办公费、差旅费、劳动保护费、工会经费、水电费、警卫消防费、保险金、技术研究费、运输费、仓库经
Military enterprises face the moment of safeguarding the military and changing people. Old products are being phased out. New products are continuously developing. Comparable products are gradually reduced, and comparable products are increasing. Under such circumstances, traditional methods are used to formulate financial cost plans and traditional assessments. Indicators are no longer needed. To this end, we began to test the quantitative analysis method to compile the financial cost plan and make a preliminary exploration of the reform of the financial cost plan. I. Contents of the financial cost plan We broke the traditional method and determined the following three new contents: 1. Fixed cost plan: Fixed fees are relatively fixed fees. Generally includes salary (except piece rate), extracted employee welfare fund, depreciation of fixed assets and extracted overhaul funds, office expenses, travel expenses, labor protection fees, labor union funds, utilities, security and firefighting expenses, insurance funds, and technical research fees. , transportation fees, warehouses