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五、印刷、复制企业成本核算办法(一)说明1.为了规范印刷、复制企业的会计核算,正确计算印刷、复制企业的产品成本,根据《企业会计制度》有关规定,特制定《印刷、复制企业成本核算办法》(以下简称“办法”)。2.本办法适用于书刊、报纸印刷、音像电子出版复制(复录)等企业。包括装潢、铁制罐和塑料等其他印刷制品企业可参照执行。(二)书刊、报纸印刷成本核算1.印刷具有连续、多品种生产和分阶段结算产品的特点,要求印刷产品成本核算采用分类与分批相结合的方法。在实际工作中,一般按产品类别、定单、批量等作为成本核算对象。在分批核算成本的基础上,也可按“本”、“件”、“张”计算成本。2.企业在生产经营过程中发生的各项费用,按实际发生数计入本期成本、费用。如采用计划成本法或定额成本法等方法核算的,应在规定的成本核算期内调整为实际成本。3.为正确计算印刷产品的生产成本,企业应按各个生产车间(包括独立工段、独立小组,下同)在生产过程中所担负的任务,划分为基本生产与辅助生产。
V. Accounting Methods for Printing and Duplicating Enterprises (I) Explanation 1. In order to standardize the accounting of printing and copying enterprises, and to correctly calculate the product costs of printing and copying enterprises, according to the relevant provisions of the Accounting System for Business Enterprises, Business Cost Accounting “(hereinafter referred to as ” method “). 2. This approach applies to books and periodicals, newspaper printing, audio-visual electronic publishing copy (re-recorded) and other enterprises. Including decoration, iron cans and plastics and other printing products companies can refer to the implementation. (B) books, newspapers, printing cost accounting 1. Printing has a continuous, multi-species production and settlement characteristics of products in phases, requiring printing products cost accounting using a combination of classification and batch methods. In actual work, generally by product category, order, batch, etc. as the cost accounting object. On the basis of the batching cost, the cost can also be calculated according to ”本 “, ”件 “, ”张 ". 2. The expenses incurred in the process of production and operation of an enterprise shall be recorded into the costs and expenses of the current period according to the actual occurrences. Such as the use of planned cost method or fixed cost method and other methods of accounting, the cost accounting period should be adjusted to the actual cost. 3. For the correct calculation of the production cost of printing products, enterprises should be divided into basic production and auxiliary production according to the tasks in the production process of each production workshop (including independent sections, independent teams, the same below).