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废品损失是指产品在生产过程中和入库以后发现的废品报废损失(扣除残科价值)和可修复的不合格品的返修费用。现行制度规定废品损失列入产品成本,我认为是不妥的。产品成本应由以下四个部分构成:(1)在生产过程中直接消耗的生产资料,如原材料、燃料、动力、工具等费用;(2)为补偿固定资产磨损而提取的折旧费、大修费;(3)进行生产管理活动而支出的管理费用;(4)支付给生产劳动者的工资。我认为,规定成本开支范围也应象规定固定资产计价范围一样,严格明确几条,有一条不符,即不能进入成本。废品损失不是生产过程中的正常耗费,废品损失产生的原因基本上是由于人的因素,即使是由于机器故障、材质等原因造成的质量事故,也是属于间接人为的。这类损失
Waste loss refers to the cost of scrapped scrap (after deducting the value of the remnants) and recoverable costs of non-conforming goods that can be repaired during and after the production process. The current system stipulates that the loss of scrap is included in the cost of products. I think it is inappropriate. The product cost shall consist of the following four parts: (1) the production materials directly consumed in the production process, such as raw materials, fuel, power, tools, etc.; (2) the depreciation and repair costs to be used to compensate for the wear and tear of fixed assets. (3) Management expenses incurred for production management activities; (4) Salaries paid to production workers. In my opinion, the scope of stipulated costs and expenditures should also be the same as the scope of the fixed assets valuation. A few items should be rigorously clarified and there is a mismatch between them. That is, they cannot enter the cost. The waste loss is not the normal consumption in the production process. The cause of the waste product loss is basically due to human factors. Even the quality accidents caused by machine breakdowns, materials, etc., are indirectly artificial. This type of loss