论文部分内容阅读
一、内部模拟核算的含义及其意义内部模拟核算,即在企业内部工厂(公司)与各二级单位以及各二级单位之间,以市场运行法则,对物品的内部转移、劳务的发生等,按内部规定的方式和价格进行结算,从而形成各二级单位的收入、成本及利润的一种核算机制。目前,市场竞争异常激烈,企业优胜劣汰。而竞争的根本要素是:产品、价格、质量、服务、交货期等。企业必须适应市场经济环境的变化,在竞争中取得优势,才能生存发展。实行内部模拟核算,是有效增强企业竞争力的重要措施。其一,模拟
First, the meaning of the internal simulation and its meaning Internal simulation, that is, within the enterprise factories (companies) and the two units and between the two units, the operation of the market rules, the internal transfer of goods, services, etc. , According to the internal provisions of the way and price settlement, so as to form a secondary unit of income, costs and profits of a kind of accounting mechanism. At present, the fierce market competition, business survival of the fittest. The fundamental elements of competition are: product, price, quality, service, delivery and so on. Enterprises must adapt to changes in the market economy environment, gain advantages in the competition, in order to survive and develop. The implementation of internal simulation accounting is an important measure to effectively enhance the competitiveness of enterprises. First, simulation