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目前我国实施的制造成本计算法,不但简化了成本计算工作量,同时便于期间费用的管理与控制。但如何使制造成本法在企业成本管理制度中发挥计算与控制的双重效用,使成本计算与控制在会计实践中紧密结合起来,为提高企业经营管理服务,仍是值得研究的问题。本文设想建立一种以产品制造成本法为基础,以变动成本法为辅,以标准成本和责任会计为核心的多元化成本管理制度(以下简称“算控制”),就有关理论和实践问题谈一些浅见。
At present, China’s manufacturing cost calculation method, not only simplifies the cost of computing workload, while facilitating the cost of management and control. However, how to make the manufacturing cost law exert the double utility of calculation and control in the enterprise cost management system so that the cost calculation and control are closely integrated in the accounting practice, and it is still worth to study to improve the business management service. This article envisions the establishment of a product cost of manufacturing as the foundation, the variable cost method, supplemented by standard costs and responsibility accounting as the core of a diversified cost management system (hereinafter referred to as “count control”) on the theory and practice of the issue Some humble opinion.