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成本计算必须以一定的产品和产量为前提,自来水行业的产品不能准确计量入库,无法正确计算产量.目前普遍是以销定产,按售水量计算产品的单位成本.但是售水量是出抄表工逐户抄集汇总而成,难免不出差错,漏抄、估抄、因关系户而少抄的现象也常有发生,这都直接影响产品成本计算.我们公司一九八二年一至四月份,生产正常,而成本超计划7.9%.参照统计资料,发现漏损高达20%.超过国家规定标准233.3%.经过重点抽查,又发现漏抄水费67万吨.我们感到用“以销定产”办法计算产品单位成本既不真实又不稳定,弊多利少,必须改进.自来水行业也是可以计算产品产量
The cost calculation must be based on a certain product and output. The tap water industry’s products cannot be accurately metered into the warehouse, and the output cannot be correctly calculated. Currently, it is generally based on sales, and the unit cost of the product is calculated on the basis of the amount of water sold. However, the amount of water sold is a copy. The table-to-work copying of the collections by households will inevitably leave no room for error. Missing copying, estimated copying, and the phenomenon of less copying due to the relationship between households are also common occurrences, which directly affect the product cost calculation. Our company made a bid in 1982. In April, the production was normal, and the cost exceeded 7.9%. With reference to statistical data, it was found that the leakage loss was as high as 20%. It exceeded the national regulatory standard of 233.3%. After spot checks, it also found that missed copy water charges were 670,000 tons. We feel that we use “” Calculating the unit cost of products based on sales, production, and production methods is neither real nor stable. It has to be improved because of the disadvantages. The tap water industry can also calculate product output.