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工业企业的生产经营过程包括供应、生产和销售三个过程。企业应按生产经营过程的各个阶段分别计算成本;供应过程中应计算材料的采购成本、生产过程中应计算产品的生产成本、销售过程中应计算已销产品的销售成本。成本计算,就是把生产经营过程发生的各种费用、按一定对象(如采购的材料、产出的产品、已销的产品)进行归集,分别计算出各该对象的总成本和单位成本。成本计算程序,是指计算成本的工作步骤。由于供应、生产和销售三个过程的内容和特点不同,其成本计算的内容和步骤也有所差别。现以产品生产成本为例来说明成本计算的一般程序。为了正确地计算产品成本,首先应确定成本计
Industrial enterprises’ production and operation processes include the three processes of supply, production and sales. The company shall calculate the cost separately according to each stage of the production and operation process; the procurement process shall calculate the purchase cost of the material, calculate the production cost of the product during the production process, and calculate the sales cost of the sold product during the sales process. Cost calculation refers to the collection of various expenses incurred in the production and operation process according to certain objects (such as materials purchased, products produced, and products sold), and calculates the total cost and unit cost of each object. The cost calculation program refers to the work step of calculating the cost. Because of the different contents and characteristics of the three processes of supply, production, and sales, the contents and steps of cost calculation are also different. The production cost of the product is now taken as an example to illustrate the general procedure of cost calculation. In order to correctly calculate the product cost, the cost meter should be determined first.