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工业企业的生产既是产品的形成过程,又是生产的耗费过程。从产品的形成过程看,企业为生产一定种类和数量的产品所应负担的生产费用,就是企业的产品成本。从生产的耗费过程看,企业在一定时期内(通常为一个月)所发生的一切可以由货币表现的生产耗费,就是企业的生产费用,新旧会计制度对成本费用的规定有较大的差异,例如,新制度中出现了一些新的概念:制造成本、期间费用、直接费用、制造费用等。本文拟从成本费用的组成内容、成本计算及费用的会计处理三个方面比较新旧会计制度有关成本费用的差异所在。一、成本费用的组成内容比较 (一)制造成本与完全成本比较原制度中的产品成本,也就是工厂成本,包括直接、间接发生的所有费用。其组成内容包括:(1)原材料;(2)燃料和动力;(3)工资及附加费;(4)车间经费;
The production of industrial enterprises is not only the process of product formation, but also the production process. From the process of product formation, the production cost that enterprises should bear for producing certain types and quantities of products is the product cost of the enterprise. From the consumption process of production, all production costs that can occur in a certain period of time (usually a month) can be represented by the production cost of the enterprise, that is, the production cost of the enterprise. The old and new accounting systems have great differences in the cost and expense regulations, For example, some new concepts emerged in the new system: manufacturing costs, period costs, direct costs, manufacturing costs and so on. This article intends to compare the cost difference between the old accounting system and the new accounting system from the aspects of the cost and expense components, the cost calculation and the cost accounting treatment. First, the cost of the composition of the cost comparison (A) Comparison of manufacturing costs and complete costs The original cost of the system, which is the factory costs, including direct and indirect costs. Its composition includes: (1) raw materials, (2) fuel and power, (3) wages and surcharges, (4) shop expenses,