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勘察单位的勘察项目实行全部收费以后,已由原来的事业费报销单位改变为独立经营自负盈亏的单位.作为经济管理重要组成部分的会计,必须相应进行改革.现就实行勘察成本核算的问题,谈点粗浅看法. 一、成本计算对象和计算方法.勘察生产的特点是通过勘察手段为设计和生产部门提出勘察资料;勘察生产是按勘察工程项目分项进行的,不固定一个地区和一个委托单位;勘察生产组织是以勘察队为基本生产单位.据此,其成本计算对象是工程项目,其成本计算方法可采用“简单法”. 二、勘察成本核算体制.勘察??位生产、管理组织,一般是在公司下设队、厂、科、室.为了较好地反映和监督成本开支,
Reconnaissance units reconnaissance projects after the implementation of all charges, from the original business expense reimbursement unit changed to an independent business unit responsible for self-financing .As an important part of economic management accounting must be the corresponding reform. Now on the implementation of survey cost accounting issues, Talk about the superficial view I. Cost calculation object and calculation method The characteristic of survey and production is that survey data is provided for the design and production departments by means of investigation and investigation. Investigation and production are carried out according to the investigation project sub-item without fixing one area and one commission Units; investigation and production organization is based on the investigation team as the basic production unit.Accordingly, the object of cost calculation is the project, the cost calculation method can be used “simple method.” Second, the survey cost accounting system. Organizations, usually in the company under the team, plant, section, room.In order to better reflect and monitor the cost of expenditure,