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在文化大革命以前,电力企业是按照经济用途确定成本项目的;在文化大革命期间,改为按经济内容确定成本项目,一直沿用至今。1981年电力工业部对《国营工业企业会计制度》的补充规定中指出:生产费用科目是编制生产费用表的主要依据,按照产品成本项目同生产费用要素相结合的原则,确定成本项目有:(1)燃料;(2)购入电力费;(3)水费;(4)材料;(5)工资;(6)提取的职工福利基金;(7)基本折旧;(8)提取的大修理费;(9)费用。电力工业部按照成本项目同生产费用要素相结合的原则确定成本项目是由于电力产品单一,产、销同时完成,按照这样规定核算成本,方法简单、工作量小,还可以从电力成本中了解企业在产品生产中的燃材料消耗、工资支出情况。通过几年来的工作实践,我认为按产品成本项目同生产费用要素相结合的原则,确定的成本项目既不能反映用途,也不能真正
Prior to the Cultural Revolution, electric power companies determined cost items according to their economic uses. During the Cultural Revolution, they changed their economic items to cost items, which have been used up to now. In 1981, the Ministry of Electric Power stated in the Supplementary Provisions to the Accounting System for State-Owned Industrial Enterprises that the production cost account is the main basis for the preparation of the production cost schedule. The cost item is determined based on the principle of combining product cost items with production cost elements: 1) fuel; (2) purchase of electricity; (3) water charges; (4) materials; (5) wages; (6) extracted employee welfare funds; (7) basic depreciation; (8) major overhauls Fees; (9) Fees. The Ministry of Electric Power determines the cost items according to the principle of combining cost items with production cost elements because the power products are single, and the production and sales are completed at the same time. The cost is calculated in accordance with this regulation. The method is simple, the workload is small, and enterprises can be understood from the cost of electricity. The consumption of fuel materials and wages in the production of products. Through the work practices of the past few years, I believe that based on the principle of combining product cost items with production cost elements, the identified cost items can neither reflect usage nor truly