论文部分内容阅读
目前,城镇小型集体工业企业在成本核算过程中,较普遍存在以下问题: 一、不分成本计算对象。不管生产的产品品种和规格多少,统作一个成本计算对象来核算成本,结果,不管各产品所耗工费的差别有多大,计算出的产品单位成本却都相同,由于各种产品的销价并不一样,收入并不相同,因此,计算出的损益就极不真实。如某服装厂,各种式样、大小规格均不相同的服装,每件成本为18元,每件平均销价21元,每件盈利1.10元。经分析,有一种产品的出厂价为3.40元,每件成本3.99元,每件亏0.59元,全年仅这一种产品的亏损就有5,700元,该厂还继续盲目的生产这种亏损产品。因此,企业不管大小,生产的产品不同,生产工艺过程和管理要求不同,产品成本的计算对象应根据这些特点来确定。对于同时
At present, in the process of cost accounting, small-scale urban collective industrial enterprises generally have the following problems: First, regardless of the cost calculation object. No matter how many product varieties and specifications are produced, a cost calculation object is used to calculate the cost. As a result, regardless of the difference in the cost of the products consumed by each product, the calculated unit cost of the product is the same due to the sales price of various products. Not the same, income is not the same, so the calculated profit and loss is extremely unrealistic. For example, for a garment factory, garments with different styles, sizes, and specifications will cost 18 yuan each. The average selling price for each item will be 21 yuan and the profit for each item will be 1.10 yuan. After analysis, there is a product ex-factory price of 3.40 yuan, a cost of 3.99 yuan per piece, each loss of 0.59 yuan, the loss of this kind of product is only 5,700 yuan this year, the plant also continues to blindly produce this loss-making product . Therefore, regardless of size, production of different products, production process and management requirements are different, the cost of the product should be calculated based on these characteristics to determine. For the same time