论文部分内容阅读
生产费用表是按照生产费用要素,集中地反映企业在年度内发生的全部生产费用,是一个综合性的成本报表。其主要作用是:分析各项生产费用要素比重,考核生产费用予算的执行结果,并为计算工业净产值和国民收入以及核定企业流动资金定额和考核其利用经济效果提供资料。生产费用的范围,包括工业生产费和非工业生产费两大部分。前者是指属于工业总产值的生产费,后者是指企业的生产部门为企业专项工程,福利生活部门和其它提供劳务作业等所发生的费用。此外,工业
The production cost table is a comprehensive cost report that reflects all the production costs incurred by the company in the year in accordance with the production cost elements. Its main role is to analyze the proportion of various production cost elements, assess the implementation results of production costs, and provide information for the calculation of industrial net output value and national income, as well as the approval of corporate working capital quotas and assessment of their economic effects. The scope of production costs includes industrial production costs and non-industrial production costs. The former refers to the production cost that belongs to the total industrial output value, and the latter refers to the expenses incurred by the enterprise’s production department for the company’s special projects, welfare and living departments and other labor services. In addition, industry