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成本是反映企业生产成果的综合指标,它是企业生产活动中活劳动和物化劳动消耗的补偿尺度。为了正确地计算成本,必须应用成本计算的专门方法,严肃认真地进行。目前,有些企业在成本核算工作中,出现所谓“弹性成本”、“橡皮成本”、“可塑性成本”等等,把成本变成可胀可缩,可大可小,可高可低,任人摆弄,任人弹指的东西。什么奖金、利润都可以依靠这种成本制造出来。通常采取扩大待摊费用,抬高未完工程的窍门,或采取漏记少算的办法,予先打埋伏,事后乱摊
Cost is a comprehensive index reflecting the production of an enterprise. It is a measure of compensation for live labor and physical and chemical labor consumed in an enterprise’s production activities. In order to calculate the cost correctly, we must apply the special method of cost calculation, serious and serious. At present, some enterprises in the cost accounting work, the so-called “flexible cost ”, “rubber cost ”, “plasticity cost ” and so on, the cost becomes inflatable and shrinkable, High-low, fooling around, somebody pointing things. What bonuses, profits can be built on this cost. Usually to expand the prepaid expenses, raise the unfinished project tips, or to take note of missed measures, the first ambush, after a mess