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成本核算,是企业经营管理的一个重要环节,也是会计反映,监督的一个重要方面。单位成本是产品成本的一个重要指标,对考核企业经营管理和产品生产决策,起重要作用。但是,内河运输企业使用的“千换算吨公里支出”这个单位成本指标,并不起这个作用。首先看一看周转量、总成本、单位成本之间的内在联系及其在计算上与工业产品单位成本的区别: 运输周转量单位成本=总成本/周转量工业产品单位成本=产品总成本/产品数量以上两个计算式都是单位成本与总成本成正
Cost accounting is an important part of business management, and it is also an important aspect of accounting reflection and supervision. Unit cost is an important indicator of product cost and plays an important role in assessing business management and product production decisions. However, the unit cost indicator of “one thousand tons of kilometer expenditure” used by inland water transport enterprises does not play such a role. First, look at the internal relationship between turnover, total cost, and unit cost, and the difference between calculations and the unit cost of industrial products: Transportation turnover unit cost = total cost / turnover volume Industrial product unit cost = total product cost / Product quantity The above two formulas are unit cost and total cost.