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产品成本是一项综合性经济指标,它反映企业生产过程中物化劳动和活劳动中必要劳动的消耗水平.所谓产品成本核算,就是核算产品生产过程中物化劳动和活劳动中必要劳动消耗,以降低产品成本,提高经济效益. 成本核算服从于成本管理的需要,而成本管理的最终目的,就是调动企业全体职工的积极性,为国家贡献数量多,质量好,成本低的产品,不断提高企业经济效益.过去长期以来仅仅限于事后算成本,是一种被动的产品成本核算,对成本管理的作用甚微.近年来会计学术界和有实践经验的财会工作
Product cost is a comprehensive economic indicator, which reflects the consumption level of necessary labor in materialized labor and living labor in the production process of the enterprise. The so-called product cost accounting is to calculate the necessary labor consumption in the materialized labor and living labor in the production process to reduce the product. Cost, improve economic efficiency. Cost accounting obeys the need of cost management, and the ultimate purpose of cost management is to mobilize the enthusiasm of all employees, and to contribute to the country’s many products, good quality, low cost products, and constantly improve the economic efficiency of enterprises. In the past, it was only limited to after-the-fact calculations for a long period of time. It was a passive product cost accounting and had little effect on cost management. In recent years, accounting academics and professional accounting work have had practical experience.