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我国企业原来采用的完全成本法,不仅核算手续复杂,而且不利于产品成本的分析、考核、对比和分清成本责任。新财务会计制度改变了成本核算方法,实行制造成本法,并将企业生产经营活动中发生的所有费用,分为制造费用和期间费用。产品成本计算到工厂制造成本,包括:直接材料、直接工资和其他直接费用。企业为组织和管理生产经营活动而发生的管理费用和财务费用,以及为销售和提供劳务而发生的销售费用,作为期间费用,直接从当期销售收入中一次扣减,不须分摊到各产品成本中。制造成本法的采用,可以促使企业领导注重销售,
The full cost method originally adopted by Chinese enterprises not only has complex accounting procedures, but also is not conducive to product cost analysis, evaluation, comparison, and cost responsibilities. The new financial accounting system has changed the cost accounting method, implemented the manufacturing cost method, and divided all expenses incurred in the production and business activities of the company into manufacturing expenses and period expenses. Product costs are calculated to factory manufacturing costs, including: direct materials, direct wages, and other direct costs. The management expenses and financial expenses incurred by the enterprise for organizing and managing its production and operation activities, as well as the sales expenses incurred for the sale and provision of labor services, shall be directly deducted from the current sales revenue and shall not be allocated to the cost of each product. in. The adoption of the manufacturing cost method can encourage business leaders to focus on sales.