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随着经济体制的改革,特别是企业实行经济责任制之后,客观要求成本核算既能按谁受益,谁承担的核算原则计算产品成本;又能按谁负责、谁承担的核算原则计算责任成本,因此,要求建立一种产品成本与责任成本核算相结合的新的成本核算体系。我认为建立这样一种新的成本核算体系,需要做好以下几项工作。 1、建立成本中心,明确规定各成本中心的成本目标,实行成本分级负责制。这是搞好成本核算工作,实行目标成本管理,进行成本分析与考核的一项重要基础工作。这不仅对计算责任成本而且对正确计算产品实际
With the reform of the economic system, especially after the enterprises implement the economic responsibility system, objectively demanding that cost accounting be able to calculate the product cost based on who benefits and who bears the principle of accounting; and it can calculate the liability cost according to the accounting principle of who is responsible and who is responsible. Therefore, it is required to establish a new cost accounting system that combines product cost and liability cost accounting. I think that the establishment of such a new cost accounting system requires the following work. 1. Establish a cost center, clearly define the cost targets of each cost center, and implement a cost-based responsibility system. This is an important basic work for cost accounting, target cost management, and cost analysis and assessment. This is not only for calculating the liability costs but also for calculating the actual product