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一、邮电产品成本计算偏低的症结所在邮电通信企业本是微利企业,由于目前成本计算上的偏低,导致了利润的偏高。为了使企业利润得到真实的(而不是虚增了的)反映,需要对如何准确计算成本问题,作一番分析。从当前来看,成本计算偏低的一个主要因素是:计提固定资产折旧,采用无息直线折旧法,忽视了时间价值因素。例如,购置一辆邮运用车辆,价值10万元,按现行分类折旧率8.62%(使用年限11年)计,每年可提折旧额8620元。到第十一年,连同残值,似乎这辆邮车的10万元投资已得到全部偿还:8620元×11+5180元(残值)=10万元。但是,时间就是金钱;从时间价值角度,采用复利方法计算折旧,情况就大为不同了:假设年利率为7.92%,11年后这辆邮车价值应为10万元×(1+0.0792)=23万元。因此逐年计提折旧额应为1.4万元。由此可见,由于不考虑时间价值因素,这辆邮车每年少计折旧5千元,从而使成本虚减5千元,利润虚增5千元。
First, the crux of the low cost of post and telecommunications products The post and telecommunications companies are low-profit enterprises, due to the current low cost calculation, resulting in high profits. In order to get real business profits (rather than inflated) reflect the need for accurate calculation of the cost of some analysis. From the current point of view, one of the main reasons for the low cost calculation is as follows: withdrawing the depreciation of fixed assets, adopting the interest-free straight-line depreciation method and ignoring the time-value factor. For example, the acquisition of a postal vehicle, worth 100,000 yuan, according to the current classification of the depreciation rate of 8.62% (useful life of 11 years), annual depreciation of 8620 yuan. By the eleventh year, together with the salvage value, it seems that the investment of 100,000 yuan in this vehicle has been fully repaid: 8620 yuan × 11 + 5180 yuan (salvage value) = 100,000 yuan. However, time is money. From the perspective of time value, depreciation is calculated using the compound interest method. The assumption is that the annual interest rate will be 7.92%. After 11 years, the value of this car should be 100,000 yuan × (1 + 0.0792) = 230,000 yuan. Therefore, annual depreciation should be 14,000 yuan. It can be seen from this that because the time-value factor is not taken into account, the annual depreciation of this vehicle is estimated to be $ 5,000 a year, resulting in a cost reduction of $ 5,000 and a profit increase of $ 5,000.