论文部分内容阅读
随着经济管理体制的改革,企业之间的生产协作和委托加工业务必将大大发展,财会工作者必须重新认识委托加工材料核算的意义,合理组织委托加工材料的核算。合理地组织委托加工材料的核算,不仅对于监督加工合同的执行,掌握加工材料的发出、收回和损耗情况,保护国家财产,具有重要意义,而且由于委托加工材料成本的高低直接影响产品成本,对于降低产品成本,提高经济效益也有一定的意义。委托加工材料有两个特点:一是企业送往外部加工的材料,一经加工完成,仍然返回仓库;二是加工后,不仅材料的实物形态和用途有所改变,而且材料的
With the reform of the economic management system, the production cooperation and commission processing business between enterprises will surely develop greatly. The accounting staff must re-recognize the significance of the entrusted processing material accounting and properly organize the accounting of entrusted processing materials. Reasonably organizing the accounting of entrusted processing materials is not only important for supervising the execution of processing contracts, mastering the issue, recovery and depletion of processing materials, and protecting national property, but also directly affects the cost of products due to the cost of entrusted processing materials. Reducing product costs and increasing economic benefits also have a certain significance. The entrusted processing materials have two characteristics: First, the materials sent to the outside by the company are returned to the warehouse once they have been processed; secondly, after the processing, not only the physical form and use of the materials have been changed, but also the material