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第八讲会计人员岗位责任制(续一) 五、材料核算岗位材料是物质资料生产过程中的劳动对象。它经过一个生产周期,就要全部被消耗掉,其价值也要一次全部地转移到新产品成本中去,构成产品价值的一个重要组成部分。企业为了保证生产的需要,必须及时采购所需的材料,并经常保持材料的最低储备量;在生产中要合理节约地使用材料,降低产品成本,提高经济效益。 (一) 材料核算岗位的职责和要求 1、会同有关部门拟订材料管理与核算办法。必须加强库存材料的管理,建立和健全材料的验
Chapter 8 Accountant Post Responsibility (Continued) V. Material Accounting Posts are the labor targets in the production of material information. After a production cycle, it must be completely consumed, and its value must also be transferred to the cost of new products all at once. It constitutes an important part of the product value. In order to ensure the production needs, enterprises must promptly purchase the necessary materials and keep the minimum reserves of materials. In the production, materials must be used in a reasonable and economical way to reduce product costs and improve economic efficiency. (1) Responsibility and requirements for material accounting positions 1. Develop materials management and accounting methods with related departments. The management of inventory materials must be strengthened to establish and improve the inspection of materials