产储一体化下内部非直接费用的计算与分配

发布时间：2018-05-03 19:46

本文选题：产储一体化 + 非直接费用　；参考：《财会月刊》2015年27期

【摘要】：根据生产关系,车间内部费用可以分为直接费用和非直接费用两大部分。石粉制造业往往将成品仓储和产品生产均安置在同一车间内部,而会计人员忽视了仓储活动与生产组织活动的区别,按传统的非直接费用的原始费用归集方法,导致"制造费用"账户虚增,并给企业造成诸多不合理的负担,亦对成本分析、考核工作有不利影响。基于车间内部区域功能划分,改进非直接费用计算分配思路,可有效提高石粉制造企业非直接费用核算、管控、考核水平,也对同类企业有借鉴价值。
[Abstract]:According to the relations of production, workshop internal costs can be divided into direct costs and indirect costs. The stone powder manufacturing industry often places the finished product storage and the product production in the same workshop, but the accountant neglects the difference between the storage activity and the production organization activity, according to the traditional method of collecting the original cost of the indirect cost. It leads to the false increase of the "manufacturing cost" account, and causes many unreasonable burdens to the enterprise, and it also has a negative impact on the cost analysis and examination work. Based on the division of regional function in workshop and the improvement of indirect cost calculation and distribution, the indirect cost accounting, control and assessment level of stone powder manufacturing enterprises can be effectively improved, and it can also be used as a reference for similar enterprises.
【作者单位】：岭南师范学院商学院;
【基金】：广西哲学社会科学规划课题“广西小微工业企业作业成本法应用研究”(编号:13FGY017) 岭南师范学院2015年人才引进专项课题党晓峰教授专项课题“作业成本法应用拓展研究”
【分类号】：F426.72;F406.72

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