论文部分内容阅读
4—7总生产成本的估算工厂经营和产品销售的费用,合称为总生产成本。总生产成本估算的准确性,与投资费用估算的准确性一样重要。估算发生误差的最大原因是遗漏了费用中的某些项目。图4—5是典型化工厂生产成本核算表。总生产成本一般可用下列三种方式中的一种进行计算,即以每天作为基准,以单位产品作为基准,或以年作为基准。一般选择以年作为基准来估算总生产成本比较好。这是因为:
4-7 Estimates of total production costs The costs of factory operations and product sales are collectively referred to as total production costs. The accuracy of the total production cost estimate is just as important as the accuracy of the investment cost estimate. The biggest reason for estimating the error is missing some of the expenses. Figure 4-5 is a typical chemical plant production cost accounting table. The total production cost can generally be calculated in one of the following three ways, that is, on a daily basis, on a unit product basis, or on a yearly basis. Generally, it is better to estimate the total production cost on the basis of years. This is because: