工业企业的生产费用表,对企业、业务主管部门、财税部门和统计部门管理经济都有重要的作用。随着国民经济的发展,经济部门对工业净产值的重视和扩大增值税的征收范围,无论是计算净产值或是测算增值税的法定扣除额,都要应用生产费用表的有关数据。因此,对该表的编制提出更高的要求。而在教科书和刊物上介绍编制生产费用表的方法虽然很多,但由于工作量大等原因,实际工作者往往力不从心,难以胜任,很难达到预期的效果。为了解决这一矛盾,笔者对该表的编制,提出如下改革意见,以供商讨。众所周知,生产费用明细帐是按经济用途分成本项目设置的(按会计科目设“基本生产”和“辅助生产”帐户),而生产费用表则是按经济性质分为九项要素编制的,帐和表两者既有联系又有区别,而且净产值是 The production cost list of industrial enterprises plays an important role in managing the economy of enterprises, business departments, taxation departments and statistical departments. With the development of the national economy, the importance attached by the economic sector to the net output of the industry and the scope for extending the scope of the value-added tax, whether it is the statutory deduction for calculating the net output value or the value-added tax, shall apply the data on the production cost table. Therefore, the preparation of the table put forward higher requirements. Although there are many ways to introduce production cost tables in textbooks and journals, actual workers often find it hard to perform due to heavy workload and other factors, making it difficult to achieve the desired results. In order to solve this contradiction, the author of the preparation of the table, put forward the following reform opinions for discussion. It is well-known that the production cost breakdown is based on the economic use of sub-cost items (accounting for “basic production” and “sub-production” accounts), while the cost-of-production schedule is prepared on the basis of the economic nature of the nine elements. Both the table and the table are linked and different, and the net output value is