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成本计算是对生产经营过程中所发生的各种费用,按照一定的对象和标准进行归集和分配,以计算并确定各该对象的总成本和单位成本。它是会计的一种专门方法。成本计算按成本所包含的内容,分为变动成本计算和完全成本计算。这两种成本计算在我国社会主义企业的生产经营管理活动中分别起着不同的作用。本文拟就如何认识这两种成本计算的作用,以及在现行会计制度下如何将两种成本计算有机地结合运用,进行初步
Cost calculation is the production and operation of the various costs incurred in accordance with certain objects and criteria for the collection and distribution to calculate and determine the total cost of the object and the unit cost. It is a specialized method of accounting. Cost calculation by the cost of the content, divided into variable cost calculation and full cost calculation. These two kinds of cost calculation play different roles respectively in the production and management activities of the socialist enterprises in our country. This article intends to know how to understand the role of these two kinds of cost calculation and how to combine the two kinds of cost calculation organically in the current accounting system