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自1993年7月1日起,国家对财务制度进行改革的同时,大修基金的管理也进行了改革。旧制度对设备各级修理采用了不同的处理方法,即中、小修费用直接计入当期成本,大修费用要从提取的大修基金中列支。新制度规定企业不再提取大修基金,发生的费用直接在成本中列支。这就给设备管理工作提出了一个新课题。如果新旧制度衔接不好,缺乏对设备大修的正确认识,不能正确处理大修工作与企业成本和利润之间的关系,将会给企业的长足发展带来不可弥补的损失。
Since July 1, 1993, while the country has reformed the financial system, the management of major funds has also been reformed. The old system adopted different methods for the repair of equipment at all levels, that is, the expenses for the medium and minor repairs were directly included in the current period costs, and the overhaul expenses were to be drawn from the overhauled fund. The new system stipulates that enterprises will no longer withdraw the overhaul funds, and the expenses incurred will be directly included in the costs. This raises a new topic for equipment management. If the old and new systems do not converge well and there is a lack of correct understanding of equipment overhaul, the relationship between overhaul work and enterprise cost and profit cannot be properly handled, which will bring irreparable losses to the rapid development of the company.