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企业一切活动的出发点和落脚点都必须以提高企业经济效益为中心,各项生产、技术和业务活动,都必须为提高经济效益服务。经济核算是通过计划、核算、比较、分析、反馈、控制等方法,使生产经营活动,达到全面提高企业经济效益的目的。经济核算的重点是核算生产耗费和生产成果。通过核算,把生产的实际耗费和实际成果与计划目标相比较,准确及时地发现生产经营活动的成绩和差距,指导消除薄弱环节、完善技术管理、提高工作效率、深入挖潜节约、努力降低成本等项工作。一、经济核算的内容由于企业内部核算单位组成不同,各核算单位的任务、工作性质和工作内容也不同。按核算的具体内容划分,大体有以下几方面: 1.成本和利润的核算。这类核算一般是以生产最终产品为主,可以计算销售收入的单位。那些半成品外销比重较大的单位,因为能够直接通过销售收入和成本的比较,确定它们的盈亏,评价企业贡献的大小,通常也进行成本和利润的核算。
The starting point and end-result of all corporate activities must be centered on improving the economic efficiency of enterprises. All production, technology, and business activities must be serviced to improve economic efficiency. Economic accounting is the use of planning, accounting, comparison, analysis, feedback, control and other methods to enable production and business activities to achieve the purpose of comprehensively improving the economic efficiency of enterprises. The focus of economic accounting is to account for production costs and production results. Through accounting, the actual consumption and actual results of production are compared with the planned objectives, and the achievements and gaps in production and business activities are accurately and promptly found out. Guidance is given to eliminate weak links, improve technical management, increase work efficiency, tap potential savings, and strive to reduce costs. Work. I. Contents of Economic Accounting Due to the different composition of internal accounting units, the tasks, work nature, and work content of each accounting unit are also different. Divided by the specific content of the accounting, generally the following aspects: 1. Cost and profit accounting. This type of accounting is generally based on the production of final products, which can be calculated sales revenue units. Those units that have a large proportion of semi-finished products for export are able to determine their profit and loss directly from the comparison of sales revenue and costs, and to evaluate the size of their contributions. They usually also perform cost and profit calculations.