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当前,不少企业产成品采用按计划成本进行日常核算,这对于产品品种繁多、单位成本高低悬殊、收发次数频繁的企业,如何科学合理地组织产品成本差异的核算,是需要解决的问题。有的企业按产品品种设置明细帐,进行产品成本差异明细核算,这样虽较能真实反映各种产品成本差异,但势必存在核算工作量过大的严重缺陷,有的企业合并全部产品进行明细核算,这样虽简化了核算,但因过于综合,则不能揭露各产品成本差异,影响分配存销产品应负担成本差异的准确性,从而失去了核算的真实性。因此,只有组织好产品成本差异的核算,才能在采用这一核算方法中产生良好的效果。
At present, many enterprises use finished products for daily accounting according to the planned cost. This is a problem that needs to be solved for enterprises that have a wide variety of products, high unit costs, and frequent frequency of sending and receiving. Some enterprises set up subsidiary accounts according to product varieties, and conducted detailed accounting of product cost variances. Although this can more accurately reflect various product cost variances, there are bound to be serious deficiencies in excessive accounting workloads. Some companies merge all products for detailed accounting. This simplifies accounting, but because it is too comprehensive, it cannot reveal the differences in the cost of each product, and it will affect the accuracy of the differences in the cost of distributing and storing products, thus losing the authenticity of the accounting. Therefore, only when the accounting for product cost differences is organized, good results can be achieved in adopting this accounting method.