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现行的财务管理体制要求,每个企业必须根据国家财务制度的统一规定,核算以产品为对象的产品成本;而企业内部要加强成本管理,有效地进行成本控制,推行企业内部的经营承包责任制,则必须核算以各个责任单位为对象的责任成本。责任成本和产品成本是两种不同的成本。如何把这两种成本结合起来核算,使企业的成本核算既能满足企业内部成本管理的需要,又能适应国家财务制度的统一要求,本文拟从理论和实践两方面予以探讨。一、责任成本与产品成本结合核算体系的基本设想产品成本是每个企业根据国家财务制度的统一规定,对发生的生产费用以产品为对象进
The current financial management system requires that each enterprise must calculate the product cost for the product in accordance with the unified regulations of the national financial system; and the internal enterprise must strengthen the cost management, effectively carry out cost control, and implement the enterprise’s internal contract responsibility system. , you must calculate the responsibility costs for each responsible unit. Responsibility costs and product costs are two different costs. How to combine these two kinds of costs for accounting, so that the company’s cost accounting can not only meet the needs of the company’s internal cost management, but also adapt to the national financial system’s unified requirements. This article intends to discuss both theoretical and practical aspects. I. The basic assumptions of the accounting system that combines liability costs and product costs The product cost is the unified requirement of each enterprise according to the national financial system, and the product cost is the target of the production cost.