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我厂是个中型企业,生产10个产品类别,80多个规格型号的测绘用品.成本核算是分类法.基本生产车间有收有支、自计盈亏,对财会部门下达的内部利润计划负责;辅助生产车间有收有支、以收抵支,对支大于收的差额负责. 我们的具体做法主要有如下几点: 一、把基本生产车间和辅助生产车间规定为内部独立核算单位.对各独立核算单位的经济业务实行有价结算. 二、制定内部计划价格.包括:材料计划价格,产成品计划价格,内部劳务价格和内部产品销售价格. 三、设计内部结算凭证.包括:内部结算通知单,内部支票,内部送款簿和月终转帐报告单. 四、建立结算中心.结算中心是财会部门的一个组成部分,它的任务有两个方面:一是通过办理内部
I plant is a medium-sized enterprises, the production of 10 product categories, more than 80 specifications of the type of mapping supplies. Costing is the taxonomy. The basic production workshop income from the branches, since the profit and loss, the accounting department issued an internal profit plan is responsible for; The production workshop has the receipt and the receipt, in order to receive the branch, the branch is greater than the difference which receives is responsible.Our concrete method mainly has the following several points: First, defines the basic production workshop and the auxiliary production workshop as the independent internal accounting unit. The cost of the internal plan of the accounting unit shall be settled. (2) The price of the internal plan shall be formulated, including: the price of the plan of the material, the price of the plan of the finished product, the price of the internal service and the selling price of the internal product. , Internal checks, internal delivery books and monthly transfer report .In four, the establishment of a settlement center .Accounting center is an integral part of the accounting department, its mandate has two aspects: First, through the internal