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改革成本计算制度,我的总体设想是:以完全成本计算法为基础;标准成本会计为主体;对现行统一规定的成本项目区分为变动成本和固定成本;对车间经费、企业管理费的明细项目以成本习性为分类的基础,再细分为可控成本和不可控成本,按责任原则改革间接费用的分配和部门成本的计算;按一定的成本计算程序组成一个成本计算体系。一、实行以完全成本计算为基础的标准成本会计制度。在具体运用上,有两种方式:一是将标准
In order to reform the cost calculation system, my overall concept is: based on the full cost calculation method; standard cost accounting as the main body; the current unified cost items are divided into variable costs and fixed costs; detailed items for workshop expenses and enterprise management fees The basis of the classification of cost habits is subdivided into controllable costs and uncontrollable costs, and the allocation of indirect costs and the calculation of departmental costs are reformed in accordance with the principle of liability; a cost calculation system is formed according to certain costing procedures. 1. Implement a standard cost accounting system based on full cost calculation. In the specific application, there are two ways: First, the standard