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我们在企业整顿中,结合全面经济核算的要求,研究出一种能适应流水作业生产的班组核算方法,取名为“班组经营成果核算”。这种方法是以五定为前提,班组定额加工成本为基础,产品转移结算为手段,达到核算经营成果的目的。实践证明,这种方法能达到分步核算成本和跟踪控制成本的目的。班组要搞好核算,需要让班组有相应独立经营的条件与能力。一要确定生产任务;二要确定产品质量标准;三要定员、定额;四要确定必需的生产资金;五要确定进组出组材料、自制件、产品的结算价格(简称为五定)。班组与班组之间的结算,以结算价格为依据。确定结算价格的依据是企业的定额成本。定额成本
In the course of corporate reorganization, we have combined with the requirements of comprehensive economic accounting to develop a method of accounting for teams and groups that can adapt to streamlined production, and named it as “accounting for business results of teams and groups”. This method is based on the premise of Wuding, which is based on the fixed processing cost of the team and the product transfer settlement as a means to achieve the purpose of accounting operating results. Practice has proved that this method can achieve step-by-step accounting costs and tracking control costs. In order to do a good job of accounting, the team needs to allow the team to have the conditions and capabilities for independent management. First, determine the production tasks; second, determine the product quality standards; thirdly, determine the quotas and quotas; 4. determine the necessary production funds; and 5. determine the settlement prices of materials, self-manufactured parts, and products entered into the group (abbreviated as the “five”). The settlement between the team and the team is based on the settlement price. The basis for determining the settlement price is the fixed cost of the company. Fixed cost