辅助生产部门消耗自产产品核算与控制

发布时间：2018-05-15 13:15

本文选题：辅助生产部门 + 自产产品　；参考：《财会月刊》2013年04期

【摘要】：对辅助生产部门消耗自产产品进行核算及进行控制效果分析,对辅助生产部门消耗管理工作从粗放式管理向精益化管理发展有重要意义。但从对目前的各种成本会计著作和不同层次成本会计教育的调查来看,发现普遍缺失此项内容,而企业成本会计活动也未对此项经济活动予以规范化核算,甚至许多企业尚未将其纳入成本会计核算工作范畴。本文为企业辅助生产部门消耗自产产品核算及控制效果分析设计了基本体系,并用真实案例予以示范,期望能填补成本会计此项内容的空白。
[Abstract]:It is of great significance for the development of the auxiliary production department from extensive management to lean management to analyze the accounting and control effect of the self-produced products consumed by the auxiliary production department. However, from the investigation of various cost accounting works and cost accounting education at different levels, it is found that this content is generally missing, and the enterprise cost accounting activities have not standardized accounting for this economic activity. Even many enterprises have not brought it into the category of cost accounting. This paper designs a basic system for the accounting and control effect analysis of self-produced products consumed by enterprises' auxiliary production departments, and demonstrates it with real cases, which is expected to fill in the blank of the content of cost accounting.
【作者单位】：贺州学院人文与管理系;
【分类号】：F275.2

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