论文部分内容阅读
为了加强成本控制,促进经济效益的提高,我们从1982年起,在继续搞好每月的完全成本法计算成本的基础上,开始试行成本周测算,经过两年多的实践,证明这是一种有效的成本控制方法。进行周测算要加强基础工作,特别是各种原始数据,要及时,准确,对有关单位和个人负责的范围,分别按成果和耗费要求提供原始资料。如产量、原材料消耗,废品回收量,煤、电、消耗等,要求车间及时填报生产日报表,由车间生产调度室于周末次日上午提供。工资由工资核算员提供。轧辊报废(断辊)和轧辊车削量由轧辊技术员提供。在掌握了上述有关资料后,按下列方法进行成本周测算。一、根据生产日报表统计的生产量,原料钢坯(锭)的消耗,按内部结算价格计算,扣除中间废品及
In order to strengthen cost control and promote the improvement of economic efficiency, starting from 1982, while continuing to do a good job of calculating the cost per month of the full cost method, we started to test the cost-per-week calculation. After more than two years of practice, we proved that this is a Effective cost control methods. Weekly calculations to strengthen basic work, especially the original data, to be timely, accurate, to the relevant units and individuals responsible for the scope, respectively, according to the results and cost of raw materials required to provide. Such as production, consumption of raw materials, waste recovery, coal, electricity, consumption, etc., require the workshop to fill in the production date report, the workshop production scheduling room on the second day of the weekend to provide. Wages provided by the payroll staff. Roller scrap (broken roller) and roll turning capacity are provided by roll technicians. Having mastered the above information, calculate the cost per week by the following method. First, according to statistics on the production date report of production, raw material billet (ingot) consumption, according to the internal settlement price, after deducting intermediate waste and