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汽车修理行业不生产产品,只提供修理劳务,虽然现在一般设置有原料、辅料、燃料、动力、工资、工资附加费、车间经费和企业管理费八个成本项目,计算总成本,但未能计算单位成本,实际上只计算当期生产费用的总和,没有对象化,对成本的考核一直停留在百元产值成本的水平上,成本计划无法制订,成本分析无法深入开展,汽车修理的劳务成本如何确定对象呢?根据生产组织和工艺过程的特点,应以修理工时为成本计算对象,而不能以修理的辆次为计算对象。因为汽车修理既有成套的全过程的修理和装配业务,也有小修小补的零星作业,修理的项目、范围取决于损
The automobile repair industry does not produce products, but only provides repair services. Although there are currently eight cost items including raw materials, auxiliary materials, fuel, power, wages, salary surcharges, workshop expenses, and corporate management fees, the total cost is calculated but it cannot be calculated. The unit cost, in fact, only calculates the total sum of the current production costs, has not been objectified, and the assessment of the cost has remained at the level of the hundred-dollar output value cost. The cost plan cannot be formulated, the cost analysis cannot be carried out in depth, and the labor costs for automobile repairs are determined. According to the characteristics of the production organization and process, the object should be calculated based on the cost of repair work, instead of the number of repairs. Because auto repair has both complete repair and assembly operations for the entire process, as well as minor repairs for minor repairs, the items and scope of repair depends on the damage.