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企业要在经济大潮中立于不败之地,必须不断地进行成本控制。要作好成本控制,除了需制定一套标准威本资料,还需要将其纳入账务处理。这样,不仅能够提高成本计算的质量和效率,使标准成本发挥更大功效,而且可以简化计账手续。为了同时提供标准成本、成本差异、和实际成本资料,“原材料”、“生产成本”、“产成品”账户登记标准成本。设置成本差异账户登记各种成本差异: “材料价格差异”、“材料数量差异”、“直接人工效率差异”、“直接人工工资率差异”、“变动制造费用耗费差异”、“变动制造费用效率差异”、“固定制造费用耗费差异”、“固定制造费用效率差异”、“固定制造费用能量差异”。
Enterprises must be invincible in the economic tide and must continue to control costs. To make cost control, besides the need to develop a set of standard Weiben materials, it also needs to be incorporated into the accounting process. In this way, not only can the quality and efficiency of cost calculations be improved, standard costs can be more effective, but also accounting procedures can be simplified. In order to provide standard cost, cost difference, and actual cost data at the same time, standard costs for “raw materials”, “production cost”, and “finished product” accounts are registered. Set Cost Variance Account Registered for various cost differences: “Material Price Difference”, “Material Quantity Difference”, “Direct Labor Efficiency Difference”, “Direct Labor Rate Variance”, “Change Manufacturing Cost Expense Difference”, “Change Manufacturing Cost Efficiency” “Disparity”, “fixed manufacturing cost difference”, “fixed manufacturing cost efficiency difference”, “fixed manufacturing cost energy difference”.