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企业经营状况至少包括两个方面:生产和销售,仅用生产成本法核算的会计利润反映企业经营状况显然是不够全面、准确的。与生产成本法对应,我们这里把以销售为中心的成本核算方法称为销售成本法。不同成本核算方法核算出的会计利润不同,其反映的内容也不同。就生产成本法和销售成本法而言,前者适用于对企业生产部门的考核,后者适用于对企业销售部门的考核。生产、销售是企业生产经营的两个方面,两者是对立统一的关系。本文通过对现行成本核算方法(生产成本法)进行成本核算,避免会计利润对企业经营业绩的歪曲反映这一状况来进行分析。
The business conditions of the enterprise include at least two aspects: production and sales. Only the accounting profit calculated by the production cost method reflects that the operation status of the enterprise is obviously not comprehensive and accurate. Corresponding with the production cost method, here we regard the sales-centered costing method as the cost of sales method. Different accounting methods accounting for accounting profits, which reflect the different content. As far as the production cost method and the cost of sales method are concerned, the former is applicable to the examination of the production department of an enterprise and the latter is applicable to the examination of the sales department of an enterprise. Production and sales are two aspects of production and operation of an enterprise, and the two are in a relationship of unity of opposites. This article analyzes the current cost accounting method (cost of production method) cost accounting, to avoid distorted accounting profits on the performance of the business to reflect this situation.