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(一)工业品成本的基本构成工业品成本总是由一定类别的费用构成。工业品成本中各类费用所占的比重及其内在联系就是工业品成本的结构。研究成本结构是研究工业经济活动中所费运动规律性的重要方面。在工业经济运动中,构成成本的费用有以下4个基本方面。 1.厂房、设备等固定资产使用引起的费用。现代工业生产是大机器生产,生产过程中大量使用机器设备等固定资产是工业经济活动的基本特征,因而固定资产使用引起的费用是工业经济活动中发生的基本和必要的费用。固定资产使用费用主要是摊入成本的折旧费用和一部分修理、维护费用。
(A) The basic components of the cost of industrial products The cost of industrial products always consists of a certain category of costs. The proportion of various types of costs in the cost of industrial products and their internal links are the structure of the cost of industrial goods. Researching the cost structure is an important aspect of studying the regularity of the movements in industrial economic activities. In the industrial economic movement, the cost of constructing costs has the following four basic aspects. 1. Expenses arising from the use of fixed assets such as factory buildings and equipment. Modern industrial production is the production of large machines. The use of a large number of fixed assets such as machinery and equipment in the production process is a basic feature of industrial economic activities. Therefore, the costs caused by the use of fixed assets are the basic and necessary costs incurred in industrial economic activities. The cost of fixed assets use is mainly the depreciation expense of amortized cost and part of repair and maintenance expenses.