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工业企业的在产品数量帐实是否相符?计价准确性程度如何?对当期产品成本计算的正确性有着直接的影响。在全国普遍实行企业经营承包责任制和厂长(经理)负责制的条件下,有的企业为了完成承包基数指标计划,弄虚作假,虚报政绩,多得金奖,其共同手段之一就是利用在产品成本作为调节器。因此,目前工业审计中对在产品的计量、计价审核尤其重要。现就如何对在产品进行审计谈些浅见。一、结算期内对在产品计量的审计 1.对管理制度的调查审计 (1) 制度健全的:对管理制度健全的企业,每月投入产出比较正常,对在产品存量有定期盘点制度,各车间、工段、每道工序内的产量和在产品存量的原始记录齐全、完整的,可通过生产车间的在产品
Is there an agreement between the number of products in industrial enterprises and the accuracy of pricing? This has a direct impact on the correctness of current product cost calculations. Under the conditions of the general implementation of the contract responsibility system and the responsibility of the manager (manager) in the country, some companies use the product cost in order to complete the base index plan, falsify, falsely report achievements, and win many gold awards. As a regulator. Therefore, in the current industrial auditing, it is particularly important for the measurement and valuation of products. Now, let’s talk about how to audit the product. I. Audit of product measurement in the settlement period 1. Investigation and audit of management system (1) Sound system: For enterprises with sound management system, the monthly input and output are relatively normal, and there is a periodic inventory system for the product inventory. The output of each workshop, section, each process and the original record of the product inventory is complete and complete, and can be passed through the production workshop.