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浮动工资制度,已被越来越多的企业所采用,因为这种计酬方式可把劳动报酬与利润、产量、质量、消耗等经济指标挂起钩来,能较好地贯彻执行“按劳分配,多劳多得”的分配原则,充分调动职工的积极性.这对目前那些按车间、部门、班组、台车或个人实行经济承包责任制的企业,更为适宜.但我国目前工业企业基本都是实行全部成本法计算产品成本,成本核算是根据已发生的费用进行汇集和分配,不能完全适应浮动工资制度的要求.因为浮动工资制度一般采用工资与利润等经济指标挂钩,在计算应付工资额之前需要先算出不包括工资、工资附加费的不完全成本及毛利润.
The floating wage system has been adopted by more and more companies, because this compensation method can link labor remuneration with economic indicators such as profit, output, quality, and consumption, and can better implement the “Labor The principle of distribution, more labor and more "distribution, fully mobilize the enthusiasm of employees. This is currently more suitable for enterprises that implement economic contract responsibility system according to workshops, departments, teams, trolleys or individuals. But the current industrial enterprises in China Basically, all cost methods are used to calculate product costs. Cost accounting is based on the costs that have been collected and allocated, and cannot fully meet the requirements of the floating wage system. Because the floating wage system is generally linked to economic indicators such as wages and profits, it is Before the salary amount, it is necessary to calculate the incomplete cost and gross profit that do not include the salary and salary surcharge.