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2013年8月财政部印发《企业产品成本核算制度(试行)》的通知,自2014年1月1日起在除金融保险业以外的大中型企业范围内施行,鼓励其他企业执行。执行该制度的企业不再执行《国营工业企业成本核算办法》。该制度与旧办法对比,主要有三点重大变化:一是从制度层面规范了除金融保险业以外的企业产品成本核算制度。二是根据企业会计准则,对企业产品成本核算进行了全新的诠释。三是与时俱进,提出“三多”概念和采用作业成本法。规定企业应当充分利用现代信息技术,按照现代企业多维度、多层次的管理需要,确定多元化的产品成本核算对象;规定制造企业发生的制造费用,可以采用作业成本法进行归集和分配。
In August 2013, the Ministry of Finance issued the Notice on Enterprise Product Cost Accounting (Trial), which was implemented by large and medium-sized enterprises other than finance and insurance since January 1, 2014 to encourage other enterprises to implement the system. The enterprises that implement the system will no longer implement the Measures for the Accounting of State-owned Industrial Enterprises. The system compared with the old approach, there are three major changes: First, from the institutional level to regulate the financial products in addition to the insurance business outside the cost accounting system. Second, according to the enterprise accounting standards, the enterprise product cost accounting conducted a new interpretation. Third, advance with the times, put forward the concept of “three more” and adopt the method of operating cost. Provisions of enterprises should make full use of modern information technology, in accordance with the multi-dimensional and multi-level management needs of modern enterprises to determine a wide range of product cost accounting object; manufacturing manufacturing costs incurred, can be used to assign and distribute ABC.