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小型印刷企业,产品品种繁多,规格大小不一,计算成本比较复杂,要正确比较成本升降就更难,各种财会教科书对此都无论述。目前小型印刷企业考核成本升降,是以“千印”为计量单位,报告期较基期每千印的平均成本上升还是下降,确定产品成本的升降。如果是在同品种、同规格、纸张和印张大小完全相同的情况下,是可以这样比较的,但根据小型印刷企业的特点来讲,这样比较是不正确的。笔者认为,应以不变价产值“百元”为
Small-scale printing companies have a wide variety of products, different specifications, and relatively complicated calculation costs. It is even more difficult to correctly compare the cost of expenditure. Various financial and accounting textbooks do not address this issue. At present, the evaluation cost of small-scale printing companies is increased or decreased based on “thousands of thousands of prints”. The average cost per 1,000 prints during the reporting period is higher or lower than the base period, and the increase or decrease in product cost is determined. If the same type, same specification, paper and sheet size are exactly the same, this comparison can be made, but according to the characteristics of the small printing company, such a comparison is not correct. The author believes that the output value of “hundred yuan” at constant price should be