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目前有些企业的内部价格严重脱离价值,核算出来的结果,连企业财务人员都说不清楚。比如我厂生产化纤产品所用的原料PVA,每吨市价7500元,内部价格每吨仅4536元,以年耗2万吨计算,价差达5000余万元。我认为企业内部的中间产品、半成品或产成品计价应贴近市场价格。这样既可如实反映各生产环节的新创价值;又有利于对工序成本、装置成本、分厂成本进行分析、控制和考
At present, the internal prices of some companies are seriously decoupled from the value. The results of accounting are even not clear to corporate finance personnel. For example, the raw material PVA used by our factory for the production of chemical fiber products is 7,500 yuan per ton of market price, the internal price is only 4,536 yuan per ton, and the annual consumption is 20,000 tons, and the spread is more than 50 million yuan. I think that the pricing of intermediate products, semi-finished products or finished products within a company should be close to the market price. This can truly reflect the new value of each production process; it is also conducive to the analysis, control and examination of process costs, plant costs, and plant costs.