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轻工部和财政部颁发的《成本管理办法》,规定集体工业企业不提取大修理费用,按实际发生额计入成本。《会计制度》不设置“大修理基金”科目。这一规定不符合集体工业的现状,也不利于集体工业的发展。因为,大多数集体工业的固定资产都已具备相当规模,在长期的使用过程中,不仅需要不断地进行更新改造而且需要定期地进行大修,加上大修理工作不可能按月、按季均衡地进行,实践证明,集体工业“不计提大修理基金”的作法,有以下多种弊端: ①把每次发生的大修理费用直接计入修理期的产品成本,引起各期成本水平的波动,不利于产品成本对比。即使实行分期计入生产成本,如遇跨年度现象,也不利于经济效益考核和加强资金管理;
The “Cost Management Measures” issued by the Ministry of Light Industry and the Ministry of Finance stipulates that the collective industrial enterprises will not collect major repair costs, and shall include the actual costs as costs. “Accounting system” does not set “overhaul fund” subjects. This provision does not conform to the status quo of collective industries and is not conducive to the development of collective industries. Because most of the fixed assets of the collective industries have already reached a considerable scale. During the long-term use, not only do they need to be continuously renewed and must undergo major repairs on a regular basis, and overhaul work cannot be balanced on a monthly or quarterly basis. In practice, it has been proved by practice that the collective industry “does not accrue major repair funds”. It has the following drawbacks: 1 The cost of each major repair is directly charged to the cost of the product during the repair period, causing fluctuations in the cost levels of each period. Not conducive to product cost comparison. Even if the implementation of the cost of production is calculated in installments, the phenomenon of cross-years will be detrimental to the evaluation of economic efficiency and strengthen the management of funds.