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要素费用分配问题是成本核算的重大问题,要素费用分配,尤其是间接费用的分配,计算正确与否关系到成本对象即产品成本计算正确与否的问题。财经教科书上列举的要素费用分配法虽然有其合理性,但是在实践中须得到改进才能适用。本文是以机器化大生产的生产环境下,结合笔者的工作实践经验,试图通过在以机器工作时作为要素费用分配依据的情况下,对要素费用分配方法作一定的改进和补充。在机器化水平很高的企业里要素费用分配方法财经教科书上一般选用产品机器工时作为费用分配依据。这种机器工时往往是指实作机器工时,也就是产品生产实际发生的机器工时。但是,这种费用分配依据在实践中往往存在一定的缺陷。实作
Element cost allocation problem is a major issue of cost accounting, factor cost allocation, especially the distribution of overhead costs, the calculation is correct or not related to the cost of the product cost calculation is correct or not. Although the cost allocation method listed in the financial textbook has its rationality, it needs to be improved in practice to apply. This paper, based on the author’s work experience, attempts to make some improvements and supplements to the method of factor cost allocation under the circumstance of machine-based mass production. In the high level of mechanization of the enterprise elements of cost allocation method Finance textbooks generally use the product machine hours as a basis for cost allocation. This machine man-hour often refers to the implementation of machine man hours, that is, the actual machine production time of the product. However, the basis for such distribution of expenses often has certain defects in practice. Implementation