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随着社会主义市场经济体制的建立和发展,施工企业如何建立与之相适应的材料计价核算办法,是企业经济核算的重要内容。现行财务制度规定,施工企业的材料核算既可采用计划成本计价,也可采用实际成本计价。但是,无论采用何种计价方法,都会遇到一些难以处理的问题。下面就笔者在实际工作中所遇到的一些问题进行剖析。 一、采用计划成本计价核算存在的问题 1.难以考核施工单位材料成本。现行财务制度规定:若材料采用计划成本核算,施工
With the establishment and development of the socialist market economic system, it is an important part of an enterprise’s economic accounting that a construction enterprise establishes a method for calculating and accounting for materials in accordance with it. The current financial system stipulates that material accounting of construction enterprises can be calculated using the planned cost, but also the actual cost of pricing. However, no matter what kind of pricing method, will encounter some difficult problems. Here I analyze some of the problems encountered in the actual work. First, the use of planned cost accounting problems 1. It is difficult to assess the construction unit material costs. The current financial system provides that: If the materials used in the planning cost accounting, construction