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《财务与会计》1984年第2期上发表了余佩文同志的《企业管理费应纳入车间核算》一文,我认为那种提法理论上讲不通,实际工作中也难推行。一、所谓车间成本核算,就是指核算工业企业为生产一定种类和数量产品(劳务或作业)在车间范围内所耗用的费用。在实行全面经济核算的企业,车间成本核算通常是指车间经济责任范围内那部分成本的核算。所以,它不应包括企业管理费。
In Finance & Accounting, Issue 2, 1984, Comrade Yu Peiwen published a paper entitled “Enterprise Management Fees Should Be Included in the Workshop Accounting”. In my opinion, that kind of formulation is not feasible in theory and difficult to implement in actual work. First, the so-called shop cost accounting, refers to the accounting of industrial enterprises for the production of a certain type and quantity of products (labor or homework) in the workshop within the cost of consumption. In the implementation of a comprehensive economic accounting of enterprises, workshop cost accounting usually refers to the cost of the workshop within the scope of the accounting part of the cost. Therefore, it should not include corporate management fees.