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针对现行成本核算工作量大的问题,结合企业生产过程,借鉴投入产出原理,遵循现行成本核算制度,编制成本费用归集分配表,厘清成本核算账户与费用项目之间的逻辑关系,计算成本费用分配系数,构建投入产出成本核算模型,计算产品成本和中间投入。该模型发挥了实物型和价值型投入产出的桥梁纽带作用,可以准确及时地核算企业产品生产成本,便于加强企业成本管理。
In view of the large workload of the current cost accounting, combining the production process of the enterprise, drawing on the principle of input-output, following the current cost accounting system, preparing the allocation table of cost and expense, clarifying the logical relationship between the cost-accounting account and the expense item, calculating the cost Cost distribution coefficient, build input-output cost accounting model, calculate product costs and intermediate inputs. The model has played the role of bridge between physical and value inputs and outputs, can accurately and timely calculate the production cost of enterprise products, and facilitate the management of enterprise cost.