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磷肥厂设有磷肥、硫酸两个基本生产车间,生产磷肥、硫酸两种主要产品,都是成本核算对象.由于两种产品的机械设备、生产工艺、机械化程度完全不同,耗用的原材科也不相同,加之没有一种具体的分配标准,因而给分配企业管理费带来一定的困难.根据我厂实际平均单位成本的构成情况,企业管理费分别占磷肥成本的百分之一点五,占硫酸成本的百分之十点三,在产品成本中也有较大的比重,对两种产品成本的正确计算有直接的影响.就湖北黄冈地区几家磷肥厂来看,在企业管理费的分配方法上,有的按比例法分配,有的按产产量分配.由于分配方法不一,致使产品成本中企业管理费无法可比.现行工业会计制度规定企业管理费有六种分配力法:按生产工人工资分配法、按生产工人工时分配法、按机器工时分配法、按耗用原材料的数量或成本分配法、按直接成术分配法、按车间成本分配
The Phosphate Fertilizer Plant has two basic production plants for phosphate fertilizer and sulfuric acid, producing phosphate fertilizer and sulfuric acid, both of which are cost-accounting objects. Since the mechanical equipment, production technology, and mechanization degree of the two products are completely different, the raw materials used are consumed. It is not the same, and there is no specific allocation standard, which brings certain difficulties to the management of distribution companies. According to the actual average unit cost of our plant, the management fee accounts for 1.5 percent of the cost of phosphate fertilizer. , accounting for 10.3% of the cost of sulfuric acid, also has a larger proportion in the cost of the product, which has a direct impact on the correct calculation of the cost of the two products. In the view of several phosphate fertilizer plants in Huanggang, Hubei, the management fee Some of the distribution methods, according to some distribution method, some according to the production output distribution. Due to the distribution method is different, resulting in product cost management costs can not be comparable. The current industrial accounting system provides that the enterprise management fee has six kinds of distribution methods: According to the production worker wage distribution law, according to the production worker time distribution method, according to the machine work hour distribution method, according to the consumption raw material quantity or the cost distribution method, according to the direct succession distribution method , cost per floor