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随着十五大精神的深入贯彻,股份制改造的步伐逐步加快,一拖集团公司成为股份制改造的试点单位。经过资产重组于1997年5月8日正式挂牌成立了股份有限公司,并在香港发行 H 股3亿股,募集资金16亿人民币,为一拖今后的发展注入了新的活力。一拖为适应股份制改造的需要,对原有的成本核算方法进行了改革。一拖原有的成本核算方法:从1955年建厂以来,一拖的成本核算一直采取总厂、分厂二级核算的方法。分厂级成本核算的对象,一是分厂按工艺路线内销给其他分厂的半成品;二是内销给销售部门仓库的各种产成品。成本核算的方法按定额成本法,即生产费用的
With the in-depth implementation of the spirit of the 15th National Congress of the Communist Party of China, the pace of reforming the joint-stock system has gradually accelerated, and the Group has become a pilot unit for reform of the joint-stock system. After the reorganization of assets, a joint stock company was formally established on May 8, 1997, and 300 million shares of H shares were issued in Hong Kong, raising 1.6 billion yuan of capital, which has injected new vitality into the future. In order to adapt to the needs of joint-stock reforms, the company has reformed the original cost accounting method. One way to delay the original cost accounting method: Since the establishment of the factory in 1955, one-touch cost accounting has been taking the method of the second-level accounting of the plant and branch. The object of sub-plant-level cost accounting is that the sub-factory sells the semi-finished products sold to other sub-factories according to the process route; the second is the various finished products sold domestically to the sales department’s warehouse. The method of cost accounting is based on the fixed cost method, that is, the production cost