论文部分内容阅读
一、制造成本法实行制造成本法,不仅有利于企业减少潜亏,准确核算和真实反映企业经营成果,还有其他方面的好处。一是简化了成本核算。按制造成本法计算成本,企业管理费用不需要再按一定标准在各种产品之间、各个成本计算期之间进行分摊,简化了产品成本的计算。二是有利于强化成本管理责任。由于制造成本法计算出来的产品成本,实际上就是到车间为止发生的成本,管理费用另行计算,这样计算出来的产品成本准确反映了车间一级的成本水平,也就便于反映和考核企业生产车间的成本水平和管理责任。三是有利于加强成本管理的基础工作。由于制造成本法能反映和考核生产车间的成本水平和管理责任,从而促使生产车间节约原材料,降低各种消耗,加强各种计量、计价、结算、核算等一系列成本管理的基础工作。四是有利于企业进行预测和决策。由于企业管理费用直接计入当期损益,企业在以制造成本法为基础产品成本水平进行预测时,比较直观,有利于决策。
First, the manufacturing cost method The implementation of manufacturing cost method, not only conducive to reducing the potential business losses, accurate accounting and truly reflect the business results, there are other benefits. First, simplify the cost accounting. According to the manufacturing cost method, the cost of enterprise management does not need to be shared among various products and various cost calculation periods according to a certain standard, which simplifies the calculation of product cost. Second, it is conducive to strengthening the responsibility of cost management. Because the cost of manufacturing calculated by the cost of the product, in fact, is the cost incurred until the workshop, management costs calculated separately, so calculated the cost of the product accurately reflects the cost level of a workshop, it is easy to reflect and assess the production workshop The cost level and management responsibilities. Third, it is conducive to strengthening the basic work of cost management. As the manufacturing cost method can reflect and assess the cost level and management responsibility of the production workshop, it can help the production workshop to save raw materials, reduce various consumption, and strengthen the basic work of a series of cost management such as measurement, pricing, settlement and accounting. Four is conducive to business forecasts and decision-making. Since the enterprise management expenses are directly included in the current profits and losses, the enterprises are more intuitive in making forecasts on the product cost level based on the manufacturing cost method, which is beneficial to decision-making.