论文部分内容阅读
1、关于标准成本计算的职能建国以来,我国绝大多数企业沿用历史成本会计模式,是以“确定最终产品成本”为主,“服务于管理”为辅的。这在物资缺乏、销路旺盛、没有竞争的情况下可以应付裕如,此时售价是用“成本加利润”来确定,企业经营不感受成本的压力。但当经济发展,物资丰富,销路开始呆滞、市场出现竞争时,情况就发生变化了。竞争的结果是市场决定价格,“成本加利润决定
1. Functions on Standard Costing Since the founding of the People’s Republic of China, the vast majority of enterprises in China have adopted the historical cost accounting model, which is based on “determining the final product cost” and supplemented by “service-to-management”. This can be achieved in the absence of materials, strong sales, and lack of competition. At this time, the selling price is determined by “cost plus profit”, and business operators do not feel the pressure of cost. However, when the economy develops, materials are abundant, the market begins to sluggish, and the market competes, the situation changes. The result of the competition is that the market determines the price, "cost plus profit decided