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材料(主要包括原材料、燃料等)是企业在生产经营中为销售和耗用而储备的资产。材料是企业的一项重要的流动资产,在企业中占有较大比重。材料的会计计量对确定企业资产的价值和收益有十分重要的意义。加强材料的平时管理,才能正确的核算材料价值,正确计入成本,才使成本具有真实性、准确性、可靠性,并通过对材料的管理,寻找降低产品成本的方法,更合理、更节约的使用物力。正确计算材料,才能为企业经营决策提供准确资料,才能促进企业改善经营管理,加强经济核算,提高经济效益。下面对沈飞公司动力处的材料核算与管理工作做简要介绍。
Materials (mainly including raw materials, fuels, etc.) are assets that the enterprise reserves for sales and consumption in production and operation. Material is an important liquid asset of an enterprise, which accounts for a large proportion of the enterprise. The accounting of materials is very important for determining the value and profit of enterprise assets. To strengthen the management of materials in order to correctly calculate the value of the material, the correct cost, the cost of the authenticity, accuracy and reliability, and through the management of materials to find ways to reduce product costs, more reasonable and more economical The use of material resources. Correct calculation of materials in order to provide accurate information for business decision-making in order to promote business improvement management, strengthen economic accounting, improve economic efficiency. The following Shenfei power company at the material accounting and management to do a brief introduction.