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一、成本核算的重要性成本是指企业为生产一定数量的产品而消耗的物质资料和活劳动的价值。就民航而言,是指为完成一定的航空运输和专业航空任务而消耗的物质资料和活劳动的价值。企业成本核算是成本管理的重要手段,会计核算的重要组成部分,也是经济核算的主要内容之一。成本核算的目的是: 1.反映企业生产经营活动过程的实际耗费,据以编制财务会计报表。 2.向企业领导、经营部门及上级领导机关提供成本计划执行情况和成本分析资料,以加强成本的有效控制,谋求不断降低成本,增加盈利,扩大社会主义积累。
First, the importance of cost accounting Cost refers to the amount of material information and living labor consumed by enterprises for the production of a certain number of products. In the case of civil aviation, it refers to the material information and the value of living labor consumed for the completion of certain air transport and professional aviation missions. Enterprise cost accounting is an important means of cost management, an important part of accounting, but also one of the main elements of economic accounting. The purpose of cost accounting is: 1. Reflect the actual cost of the process of production and business activities, according to the preparation of financial accounting statements. 2. Provide leadership and operating departments of enterprises and higher-level government agencies with information on cost plan implementation and cost analysis so as to enhance effective cost control and reduce costs, increase profitability and increase socialist accumulation.