论文部分内容阅读
厂内计划价格是企业内部的一项重要的基础工作,它在原始记录,工时定额、材料消耗定额诸项企业基础工作中处于中心地位。厂内计划价格是企业内部核算的一项重要的价值标准,它在计量标准、质量标准、技术标准诸项企业内部标准中处于最综合的位置。全面地、合理地制定厂内计划价格,企业内部的核算工作才有依据,经济责任制考核才有标准。制定厂内计划价格必须遵循的原则:一、以实际成本为基础的原则。厂内计算价格必须反映材料或自制半成品的实
The planned price in the factory is an important basic work within the enterprise. It is at the center of the basic work of the enterprise, such as original records, working time quotas and material consumption quotas. The planned price in the factory is an important value standard for internal accounting of an enterprise. It is in the most comprehensive position among various internal standards such as measurement standards, quality standards, and technical standards. In order to comprehensively and reasonably establish the planned price within the factory, the internal accounting work of the company is based on the criteria and the assessment of the economic responsibility system has standards. The principles that must be followed when formulating the planned price in the factory: 1. The principle based on actual costs. In-plant calculation of prices must reflect material or self-made semi-finished products