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最近,财政部制订印发的《国营工业企业成本核算办法》(以下简称《办法》),规定以产品为成本核算对象。下面就此问题,谈一两点看法。 (一)以产品成本为核算对象,是从加强国家对企业的成本进行宏观控制的要求出发的。 1984年3月,国务院发布了《国营企业成本管理条例》,《条例》第三章第十七条规定:工业企业、交通运输企业、施工企业和农业企业的成本,除销售费用外,必须根据计算期内完工产品(或工程,下同)的统计产量(或工作量、完成工程量)、实际消耗和实际价格,按照权责发生制的原则进行核算。同年4月,财政部发布的《国营工业、交通运输企业成
Recently, the Ministry of Finance formulated and promulgated the Measures for the Accounting of Costs of State-owned Industrial Enterprises (hereinafter referred to as the Measures), which stipulated that the product should be the cost accounting object. Here’s a question or two. (1) Taking the product cost as the accounting object starts from the requirement of strengthening the state’s macro-control over the cost of the enterprise. In March 1984, the State Council promulgated the Regulations on the Cost Management of State-owned Enterprises and Article 17 of Chapter III of the Regulations stipulating that the costs of industrial enterprises, transportation enterprises, construction enterprises and agricultural enterprises shall be calculated on the basis of Calculated during the completion of the product (or project, the same below) the statistical output (or workload, the completion of the project), the actual consumption and the actual price, accrual basis of accounting principles. In April the same year, the Ministry of Finance promulgated the "state-owned industrial and transportation enterprises