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在工业企业开展全面经济核算过程中,企业管理费是否应纳入车间核算,有两种不同看法:有的认为,按现行成本计算办法,车间成本不包括企业管理费,车间也不掌握企业管理费的开支,对其节约与超支无所作为。因此不主张把企业管理费纳入车间核算。有的认为,车间生产出的产品或提供的劳务,都包括了必不可少的企业管理费。车间虽然不掌握企业管理费开支,但企业管理费的节约或超支,最终
In the process of comprehensive economic accounting for industrial enterprises, there are two different views on whether enterprise management fees should be included in the workshop accounting: Some think that according to the current cost calculation method, the workshop cost does not include the enterprise management fee, and the workshop does not hold the enterprise management fee Of spending, nothing for their savings and overruns. So do not advocate the business management fee into the workshop accounting. Some believe that the products or services provided by the shop include essential corporate management fees. Although the workshop does not grasp the business management expenses, but the management fee savings or over-spending, and ultimately