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在现有乡镇工业企业中,有自己具有相当规模,但由于会计人员素质差,在成本核算上存在的问题不少,主要表现是:辅助生产和基本生产没有分开核算:产成品、在产品、自制半成品的成本没有分开核算;产品成本不按成本项目核算。我们蕲州镇31家镇村企业中,有28家是按总投入除以总产量计算产品成本和产品单位成本,这种办法无法划分责任,考核成本的超支和节约,从而降低产品成本。笔者认为现在有不少乡镇工业企业与国营工业企业的车间设置、工艺流程基本相同,这些企业的成本核算方法和成本费用类会计科目、成本报表的
In the existing township industrial enterprises, they have their own scale, but due to the poor quality of accountants, there are many problems in cost accounting. The main performance is: auxiliary production and basic production are not separately accounted for: finished products, products, The cost of self-made semi-finished products is not separately accounted; product costs are not accounted for by cost items. Of the 31 township and village enterprises in Zhangzhou Township, 28 are based on total investment divided by total production to calculate product costs and product unit costs. This approach cannot divide responsibilities and assess cost overruns and savings, thereby reducing product costs. The author believes that there are a lot of workshops and process flows for township industrial enterprises and state-owned industrial enterprises. These companies have cost accounting methods, cost accounting, and cost reports.