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所谓浪费成本,是指企业在生产经营中的不合理支出。其内容可分为两大类:一是与产品生产有直接关系的,称为直接浪费成本,如产品的超定额工时工资,废品返修品工时工资,停工工资,超定额耗用材料,废品返修品耗用料费,等等;二是间接性浪费成本,如不合理闲置的固定资产的折旧,由于原材料超储积压多支出的贷款利息,滞销产品和积压材料的降价损失,由于决策失误所造成的损失,呆帐坏帐损失,资产的盘亏损失,其他各种不合理支出,等等。对浪费成本可根据其内容,增设浪费损失一级会计科目进行核算,以综合反映一个企业、一个行业、一个系统以及整个国民经济在一定时期内的浪费损失数额及其增减
The so-called wasteful cost refers to the unreasonable expenses incurred by the company in its production and operation. The content can be divided into two major categories: First, it is directly related to the production of the product, which is called the direct waste cost, such as the over-quota wage for the product, the wage for the rework of the waste product, the wage for the work stoppage, the over-quota material, and the waste product repair. Consumption of material costs, etc.; Second, indirect waste of costs, such as the unreasonable depreciation of fixed assets, due to excess interest on loan materials overstocked backlog of interest, price reductions of slow-moving products and backlog materials, due to decision errors Losses caused, bad debts losses from bad debts, loss of assets, various other unreasonable expenses, etc. The waste cost can be calculated based on its content, adding waste and loss to the primary accounting subject to comprehensively reflect the amount of waste loss and increase or decrease of a company, an industry, a system, and the entire national economy in a certain period of time.