工程经济——论述（Engineering economy discussion）.docVIP

工程经济——论述（Engineering economy discussion） 1. discuss the advantages of adopting the manufacturing cost method. Manufacturing cost method is the direct material cost, will have close relationship with the production of direct labor and manufacturing costs included in the cost of the product, and there is no direct contact with the production of administrative expenses and financial expenses and selling expenses deducted directly from the current income. Helps to simplify cost accounting. This is because in the manufacturing cost method, the cost of enterprise management is directly included in the current profits and losses, not in distribution, simplifying the cost accounting. Helps to improve the accuracy of cost calculation. In the full cost method, because the income is directly related to the size and administrative expenses and financial expenses and product distribution, can not guarantee the rationality of the standard of distribution, and the manufacturing cost method does not exist in the cost allocation unreasonable phenomenon, so as to improve the accuracy of cost accounting. Contribute to correctly calculate the cost responsibility of enterprise production unit. This is because the product cost calculated by the manufacturing cost method actually refers to the cost of the workshop product. It accurately reflects the cost of the workshop, the quality of the water, and the responsibility for assessing the cost of the workshop. Contribute to cost forecasting and decision making. This is because the management fees will be no direct manufacturing cost management and production and financial costs out of the full cost, excluding these factors interfere with the cost of the product is established in direct costs constitute and yield change of material, labor and cost basis, contributes to the cost forecast and decision making. 2, combined with Chinas reality, summarizes the basic principles of enterprise equipment update. (1) adhere to the principle of self-rel