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责任成本核算是目前我国成本核算工作中的一个新问题,其焦点集中在如何处理与产品成本核算的关系问题上。对此,在一些工业企业中已有不少具体的处理方法,归纳起来主要有单轨制核算和双轨制核算两种。本文仅对单轨制核算做一些探讨。一、传统成本核算的新突破——单轨制核算传统的成本核算提供的实际成本资料,既是企业进行价值补偿的尺度,计算盈
Responsibility costing is a new problem in costing work in our country, and the focus is on how to deal with the relationship between product cost accounting. In this regard, in some industrial enterprises have a lot of specific treatment methods, summed up mainly monolithic accounting and two-track system two kinds of accounting. This article only makes some discussions on monorail system. First, a new breakthrough in the traditional cost accounting - monolithic accounting The traditional cost accounting provides the actual cost of information, both the value of the enterprise compensation standards, the calculation of surplus