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苏联1983年出版了φ·N、图哈里所著《食品工业生产费用的定额核算和分析》一书,作者在该书第一章“定额核算及其在合理和节约地使用生产资源中的作用”中论述了定额核算的发展问题.现摘要编译并介绍如下: φ·N、图哈里阐述说,实际经验和理论上的论证都已证实了在采用定额法的条件下会计核算和会计监督所具有的优越性.正如苏联“生产费用核算和产品成本计算基本条例”所指出,定额核算的任务是“及时防止经营中的物资和资金被不合理地耗用,有助于揭示出现有的生产潜力和内部经济核算的成果.”此外,它还能对一切“脱离定额的差异”组织日常的和准确的核算,“以便揭露发生差
In 1983, the Soviet Union published the book “Calculation and Analysis of Production Costs in the Food Industry” by φ·N and Tuhali. The author’s role in the first chapter of the book is “quota accounting and its role in the rational and economical use of production resources. "The development of quota accounting is discussed. The current summary is compiled and introduced as follows: φ·N and Tuhali elaborated that both practical experience and theoretical argumentation have confirmed the use of the quota method under the accounting and accounting supervision agencies. With its superiority, as pointed out in the “Basic Regulations for Production Cost Accounting and Product Costing” of the USSR, the task of quota accounting is to “timely prevent the unreasonable consumption of materials and funds in operations and help reveal existing production. Potential and results of internal economic calculations.” In addition, it can organize daily and accurate accounting of all “disengagement differences” in order to expose the occurrence of differences.