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要在我国现行全部成本法基础上推行变动成本法,并结合应用,需要解决一些具体问题的处理方法。主要是: 一,成本分类问题。变动成本法是由西方引进的,与我国实际情况不同,这就决定了成本分类必须从我国国情出发,设计一套适合于自己经济特征的成本项目,才能把变动成本法为我所用。 1、我国基本工资制度是计时工资,应将生产工人工资计入固定成本范围,而加班工资在按定额生产的正常情况下、应同奖金一并计入变动成本范围或车间经费中。实行计件或类似计件工资制的,则可按变动费用考虑。 2、企业管理费比较稳定,可以直接划归固定成本。但在经济体制改革后,扩大了企业的自主
To implement the variable cost method on the basis of China’s current full cost method, combined with application, it is necessary to solve some specific problems. Mainly: First, the cost classification problem. The variable cost method was introduced by the West and is different from the actual situation in China. This determines that the cost classification must proceed from the national conditions of our country and design a set of cost items suitable for its own economic characteristics in order to use the variable cost method for my own purposes. 1. The basic wage system in China is time-based wages, and the production workers’ wages should be included in the fixed cost range. Overtime wages should be included in the variable cost range or in the workshop expenses under the normal conditions of fixed production. The implementation of piece-rate or similar piece-rate wages can be considered at variable costs. 2. Corporate management fees are relatively stable and can be directly allocated to fixed costs. However, after the reform of the economic system, the company’s autonomy was expanded.