论文部分内容阅读
现行的成本核算,都是以产品为中心归集和分配费用的,重点放在计算各种产品的实际成本上,而不注意计算各责任单位的责任成本。因此,分不清各成本中心的经济责任,致使成本核算与厂内经济责任制完全脱节,并阻碍了成本核算在控制成本和会计管理中作用的发挥。要使成本核算适应目前经济体制改革的要求,更好地为厂内经济责任制服务,不仅为计算利润、制订
The current cost accounting, are product-centric collection and distribution of costs, with emphasis on the actual cost of calculating various products, without paying attention to calculate the responsibility of the responsible unit’s cost. Therefore, we can not distinguish the economic responsibility of each cost center, resulting in the complete disjunction between cost accounting and the economic responsibility system in the factory and hindering the cost accounting from playing a role in controlling costs and accounting management. To make cost accounting to meet the requirements of the present economic system reform and better serve the economic responsibility system in the factory, not only for calculating profits,