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《财会通讯》1984年度第9期发表李铜新同志”劳动保险费用应列入成本”一文,看后颇有启发.李文提出劳动保险费用应列入成本,总的来说我是赞同的,但对其中的理论阐述和具体做法我有不同见解,提出来共同商榷. 企业退休、离休、长期病假人员的工资、福利费用,李文认为从它的经济性质属于成本的范围,应直接列入企业产品成本中.我认为这是不妥的.产品(或劳务)成本是以货币形式表现的企业生产和销售产品(劳务)的全部费用,是生产产品必须消耗的活劳动和物化劳动,上述人员的工资、福利,毕竟不是生产产品必须消耗的活劳动.因此,现行国营企业成本管理条例规定这些费用不能列入成本是符合产品成本理论的.李文说:“是否列入
In the 9th issue of the “Accounting Newsletter” in 1984, Li Tongxin published Comrade Li Tongxin’s “Labor Insurance Expenses Should Be Included in Costs”. After reading it, it was quite inspiring. Li Wen proposed that labor insurance costs should be included in costs. In general, I agree. However, I have different opinions on the theoretical elaboration and specific practices, and propose to discuss the salary and welfare expenses of employees who are retired, retired, and sick on long-term sick leave. Li Wen thinks that the scope of cost belongs to its economic nature and should be listed directly. Into the product cost of the enterprise, I think this is inappropriate. The product (or service) cost is the total cost of the company’s production and sales of products (labor services) in the form of currency. It is the living labor and materialized labor that must be consumed to produce the product. The wages and benefits of personnel are, after all, not the living labor that production products must consume. Therefore, the current state-owned enterprise cost management regulations stipulate that these costs cannot be included in the cost is in line with the product cost theory.