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工资在商品和服务价格成本中占有举足轻重的地位,是定价成本中非常重要的审核科目。据大量实际资料的调查与测算,生产经营企业的工资比重占整个产品成本的25%左右,占服务成本的60%左右,而在行政事业单位中占公务成本的比重则在70%以上。在各级价格成本监审机构对重要商品和服务价格进行成本监审中,如何核算其中的工资标准,由于成本审核人员在业务素质及理解上的差异,有值得商榷探讨的必要。
Wage plays a key role in the cost of goods and services and is a very important audit subject of pricing costs. According to a large number of actual data surveys and estimates, the proportion of the wages of production and operation of enterprises accounted for about 25% of the cost of the product, accounting for about 60% of service costs, while in administrative units accounted for more than 70% of the cost of official services. How to calculate the salary standard among the cost supervision and examination institutions at all levels in the cost supervision and examination of the prices of important commodities and services is worth discussing because of the differences in the quality and understanding of the cost audit staff.