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《财会通讯》1984年第5期“汽车零小修理的简便成本计算法”一文中,介绍了汽车零小修理成本和在修中在产品成本的计算方法,其中除原材料按发货票统计数字列入销售成本外,其他各成本项目,如工资、福利基金、车间经费、企业管理费等,均以月初工时与本月发生工时之和,分别去除各成本项目的月初余额与本月发生额之和,求出各个成本项目的分配率,然后再以备成本项目分配率,乘以发货票所列工时总数,求得本月已完成零小修理作业各成本项目的成本。这就得求工资、福利基金、车间经费、企业管理费等四个分配率,是否复杂了一些,可否用月初工时与本月发生工时之和,去除销售发票上的总工时,求出一个统一的分配各
“Financial Communications”, No. 5, 1984, “Easy Cost Calculation Method for Small Vehicle Repairs,” describes the zero-cost repairs and the calculation of product costs during repairs. In addition to raw materials, statistics are based on invoices. Including the cost of sales, all other cost items, such as wages, welfare funds, workshop expenses, and enterprise management fees, are calculated as the sum of the number of hours worked at the beginning of the month and the current month, and the monthly balance at the beginning of the month and the current month are removed. In sum, the distribution rate of each cost item is calculated, and then the cost of the project is calculated by multiplying the total number of hours listed in the invoice by the cost of the item allocation rate, and the cost of each cost item for the minor repairs that have been completed this month is obtained. This requires that the four distribution rates, such as wages, welfare funds, workshop funds, and enterprise management fees, be complicated. Can we use the sum of the number of hours worked at the beginning of the month and this month, remove the total number of hours on the sales invoices, and find a Uniform allocation of each