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在我国,成本项目是由主管部门统一规定,各行业或单位可以根据具体情况,作适当增删。我们在实际工作中,感到现有成本项目的分类方法不能满足企业内部管理的需要,因此,摸索出一种成本项目分类的新模式——A、B、C、D分类法。一、基本内容我们把本厂生产成本中的40种物耗、费用按其特点和占总成本比重的大小,分为A、B、C、D四大类。 A类为变动成本部分。它在产品成本中约占58％,我们把它作为重点考查类。它包括原材料中的外购浆板、机木浆、自制面浆、废纸四种和化工材料中的施胶材料、染色材料。它们都与产量变动成正比的变动。
In our country, the cost items are uniformly stipulated by the competent departments, and various trades or units may make appropriate additions and deletions according to the specific conditions. In practical work, we feel that the classification of the existing cost items can not meet the needs of the internal management of the enterprise. Therefore, we have explored a new taxonomy of cost items - A, B, C and D. First, the basic content of our factory production costs of 40 kinds of material consumption, costs according to their characteristics and the proportion of the total cost of the size, divided into A, B, C, D four categories. Class A is the variable cost part. It accounted for about 58% of the cost of the product, we take it as a key exam class. It includes the procurement of raw materials in the pulp, machine wood pulp, homemade pasta, paper and four kinds of chemical materials in the sizing material, dyeing materials. They are all proportional to changes in output.