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经济核算是对经营性组织的投入与产出进行考核计算,以对其经济效益进行判断和评价。在企业中,经济核算的目的是为判定生产效益提供依据,也是对生产过程进行控制的重要管理工具。经济核算包括两个方面,一是看生产投入的多少,二是看产出成果的多少。从生产投入看,包括各种生产要素的直接和间接投入,也称为生产消耗或耗费,综合表现为生产成本。从产出效果看,包括一定范围内的产品(服务)数量,产值、质量等等。要提高生产效益,
Economic accounting is the calculation and evaluation of the input and output of the operating organization in order to judge and evaluate its economic benefits. In enterprises, the purpose of economic accounting is to provide a basis for determining the production efficiency and also an important management tool for controlling the production process. Economic accounting includes two aspects, one is to see how much investment in production, the second is to see how much output results. From the point of view of production inputs, direct and indirect inputs including various factors of production, also called production or consumption, are collectively expressed as production costs. From the output effect, including a certain range of products (services) quantity, output value, quality and so on. To improve production efficiency,