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作业工序核算是运用作业成本法核算产品在生产制造过程中的成本的一种方法。2000年我厂开展了作业工序核算。通过一年的运作,2000年完成产品产量比1999年同期增长31.34%;可变成本与1999年同期比较,累计节约317.9万元;合格铸件可控费用成本比1999年累计节约240万元,全年为公司减亏增盈557.9万元,做到了增产节支创效益。具体做法如下。一、抓会计核算的基础工作1.完善和规范二级核算的基础工作。1995年以来,我厂就开展了车间二级
Operating process accounting is the use of operating cost accounting method of product cost in the manufacturing process. In 2000 I started the operation of the plant accounting. Through one year of operation, the output of finished products in 2000 increased by 31.34% over that of the same period of 1999. Compared with the same period of 1999, variable costs were saved by 3.179 million yuan. The controllable cost of qualified castings saved a total of 2.4 million yuan over 1999, Year-on-year increase of 5.579 million yuan for the company to reduce losses, so as to achieve the benefit of increasing production and saving expenditure. Specific practices are as follows. First, grasp the basic accounting work 1. Improve and standardize the basic work of secondary accounting. Since 1995, our factory has carried out the second floor of the workshop