论文部分内容阅读
动力车间的成本核算工作起步较早,特别是最近二年,随着计量手段逐步健全和“厂内银行”投入运作,目前已建立了较完善的核算体系。成本核算工作分车间与班组二级,车间的成本核算及分析工作以“六表一报告”的形式来开展,以单位成本的考核为手段,使生产费用处于受控状态。完整的成本核算工作应包括成本核算、成本分析及成本控制三个方面,动力车间的核算工作就是按上述三方面开展的。一、成本核算动力车间的成本核算是以“四表一报告”来体现的。四表为:
The cost accounting work of the power plant started earlier, especially in the recent two years. With the gradual improvement of measurement methods and the operation of “factory bank”, a relatively complete accounting system has been established. Cost accounting sub-workshop and team level two, workshop cost accounting and analysis work to “six forms of a report ” in the form of assessment to the unit cost as a means to make the cost of production under control. The complete cost accounting work should include three aspects of cost accounting, cost analysis and cost control. The calculation of the power shop is based on the above three aspects. First, cost accounting Power plant cost accounting is based on “four tables one report ” to reflect. The four tables are: