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一、中外合资经营企业产品成本构成特点和管理要求产品成本是以货币数额表现的各项生产经营耗费和支出的总和.中外合资经营企业的产品成本是由以下几个项目构成的:(1)生产过程中直接耗用的原材料;(2)生产工人的工资;(3)生产过程中开支的各项间接制造费用.其中包括机器设备的折旧费、水电费、生产车间和其管理人员经费等;(4)产品销售过程发生的销售费用.其中包括市场调查研究费、广告宣传费、销售部门和人员经费等;(5)企业管理费用.其中包括贷款利息支出、场地使用费、技术转让费、无
First, the cost structure characteristics and management requirements of Sino-foreign joint ventures Product cost is the sum of the various production and operation costs and expenditures expressed in monetary amounts The product cost of Sino-foreign joint ventures is composed of the following items: (1) Raw materials directly consumed in the production process; (2) Wages of production workers; (3) Indirect manufacturing costs of the manufacturing process, including depreciation of machinery and equipment, utilities, workshop and management personnel, etc. (4) Sales expenses incurred in the course of product sales, including market research and research fees, advertising expenses, sales department and personnel expenses, etc. (5) Enterprise management expenses, including loan interest expenses, site usage fees, technology transfer fees ,no