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近年来,一些国营企业出现了原辅材料等成本挂帐的现象。据了解,目前成本挂帐的企业仍在增加,挂帐金额越来越大。成本挂帐的原因,归纳起来大致有以下几个方面:一是原材料供应等级标准不合要求,投料加工时降级使用而造成损失;二是计划内原辅材料供应不足,为维持生产不得不购进价格昂贵的计划外材料,国拨价与市场价之间的巨额价差企业难以消化;三是为扶持原料生产,一些企业特别是以农副产品为原料的企业,不得不支付各种生产扶持费。这种价外加价的费用,使企业无法负担。成本挂帐给企业生产经营带来了一系列的问题:
In recent years, some state-owned enterprises have incurred costs such as raw and auxiliary materials. It is understood that the current cost of the company is still increasing, the amount of loans increased. The reasons for the cost of debt collection can be summed up in the following aspects: First, the standard of raw material supply grades is not satisfactory, and the use of degraded materials during the processing of materials causes losses; second, the supply of raw and auxiliary materials in the plan is insufficient, and it is necessary to purchase in order to maintain production. Expensive non-planned materials, the huge spread between the country’s allocated price and market price is difficult for enterprises to digest; Third, to support the production of raw materials, some enterprises, especially those using agricultural and sideline products as raw materials, have to pay various production support fees. This kind of out-of-the-money fee increases make the company unable to afford it. The cost of debt to the company’s production and operation has brought a series of problems: