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江西手扶拖拉机厂在经济调整的新形势下,由过去生产单一产品逐步发展到多品种生产,给成本核算工作增添了新的内容。厂内经济责任制的推行和全面质量管理方案的实施,更对成本管理工作提出了新的要求。在这种情况下,多年来采用的自制半成品平行结转核算方法的弱点日益暴露出来,主要反映在以下三个方面: 一、在产品管理困难。平行结转核算方法下的在产品,不仅指车间尚未完工留在各工序的产品,而且还包括完工入库的自制半成品及最终产品尚未形成前所耗用的自制半成品。在产品途经路线之长,停留处之多,每月末不可能及时将实物盘点清
Under the new situation of economic adjustment, the Jiangxi Walking Tractor Factory gradually developed from the production of single products in the past to multi-variety production, adding new content to the cost accounting work. The implementation of the in-plant economic responsibility system and the implementation of a comprehensive quality management plan put forward new requirements for cost management. Under such circumstances, the weaknesses of the parallel accounting method for self-made semi-finished products that have been used for many years are increasingly exposed, mainly reflected in the following three aspects: 1. Difficulty in product management. The products under the parallel carry-over accounting method refer not only to products that haven’t been completed in the workshop but also to self-made semi-finished products that have been completed and put into storage, and self-made semi-finished products that are consumed before the final products are formed. The length of the product’s route, the number of places to stay, it is impossible to clear the physical inventory at the end of each month.