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质量成本会计核算在我单位已实施数年,具体做法与《上海会计》1991年第4期上胡以祥同志的《浅谈质量成本的会计核算》一文介绍的方法不尽相同。我赞同在现行会计制度中设立“质量费用”一级科目和有关二级科目的建议。关于“月终有必要将质量费用各子目分别转入有关现行科目”的做法,在国家会计制度未作规定时,作为企业内部核算质量成本的一种临时性措施是可取的。但是,如建议所述,将质量费用在制度中作为一级科目规定下来,就没有必要再将其重新归属于其它什么科目中去。为了使质量费用纳入会计核算,并使之制度化、标准化,我想补充建议如下:
Quality cost accounting in my unit has been implemented for several years, the specific practices and “Shanghai Accounting” 1991 the fourth period on Comrade Hu Yixiang “on the quality of cost accounting” article describes the method is different. I agree with the proposal of setting up a “quality fee” level subject and two level subjects in the existing accounting system. On the “end of the month necessary to the quality and expense of the sub-heading into the relevant current subjects,” the practice, the national accounting system is not provided as an internal measure of quality and cost of an interim measure is desirable. However, as stated in the recommendation, it is not necessary to relocate the cost of quality as a first-level subject in the system to any other subject. In order to bring the cost of quality into accounting and to institutionalize and standardize it, I would like to add the following suggestions: