成本费用内部会计控制方法  

Shallow re-debate cost of internal accounting control method

作　　者：翟立文[1] 

机构地区：[1]商丘职业技术学院经贸系,河南商丘476000

出　　处：《商丘职业技术学院学报》2011年第1期41-43,共3页JOURNAL OF SHANGQIU POLYTECHNIC

摘　　要：成本费用主要包括产品和劳务成本、期间费用以及其他的资源耗费,这些资源都是为了获得收益而付出的代价,对企业最终的经营成果有重大的影响,是内部会计控制的内容之一。虽然在产品的生产过程中存在着各种节约成本费用的方法,但是这些只是技术性的控制,必须依靠制度才能发挥作用。内部会计控制应该将成本费用的责任、监督权、执行权、考核权分配给不同的部门和人员,制定严格的成本标准和控制方法,并对成本费用计划执行的情况进行考核,设计激励性的考核办法,提高企业产品市场竞争力和收益水平。The cost expense mainly includes products or services cost,period expenses and other resources expenses.These resources spend cost to get benefits to enterprises;they have a significant influence on the operating results of the business.Hence it is one of the content of internal control of accounting.Although,there are various methods of saving the cost on the process of production.These are technical controls and must rely on the system to work.The internal controls of accounting should be the cost of responsibility,voted and executive powers,the right to assign a different departments and staff.They should stringent cost standards and controls methods.At the same time,for the cost of the plan to carry out assessment and design of the examination turned,and enhances enterprises competitive market and income level.

关 键 词：事前控制 事中控制 事后控制 

分 类 号：G71[文化科学—职业技术教育学]