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目前,对销售成本有两种不同的解释。一种意见认为,在工业企业,销售成本是指销售产品(劳务或作业)的工厂成本,不包括销售费用(《会计辞典》上海人民出版社出版)。另一种意见认为,销售成本是指生产和销售一定种类和数量的产品或劳务所发生的全部费用,即销售费用加上销售产品的工厂成本(《成本管理手册》中国社会科学出版社出版)。以上两种意见的分歧,就在于销售费用是否计入销售成本的问题。我认为第一种意见的提法值得商榷。产品成本是反映企业生产经营成果的一项重要的经济指标。根据成本管理的需要,产品成本按其包括的内容可分为车
At present, there are two different explanations for the cost of sales. One view is that in industrial enterprises, the cost of sales refers to the factory cost of selling products (labor or work), excluding sales expenses (Account Dictionary, Shanghai People’s Publishing House). According to another opinion, the cost of sales refers to all the expenses incurred in the production and sale of certain types and quantities of products or services, that is, the sales cost plus the factory cost of selling the products (“Cost Management Handbook” published by China Social Sciences Press). . The difference between the above two opinions lies in the question of whether sales expenses are included in the cost of sales. I think the first opinion is worth discussing. Product cost is an important economic indicator that reflects the production and operation results of a company. According to the needs of cost management, product costs can be divided into cars according to the contents they include.