File:NLC416-07jh007465-6452 紡織廠成本會計.pdf

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紡織廠成本會計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
陳文麟著
image of artwork listed in title parameter on this page
Title
紡織廠成本會計
Publisher
[出版者不詳] ([出版地不詳])
Description

分8章。介紹棉紡廠的材料管理，原料、人工與製造費用的成本計算，製造成本的匯計與分析，成本記錄，決算表編制等

目錄
第一章 緒論
第一節 良好會計制度之重要
第二節 設計會計制度之困難及其先決條件
第三節 棉紡織廠之內部組織
第四節 棉紡織廠之製造程序
第五節 棉紡織廠會計制度之要點
第二章 材料之管理
第一節 材料之種類
第二節 購料之手續
第三節 收料之手續
第四節 領料之手續
第五節 發出材料之計價
第六節 原料分類帳之格式
第七節 材料溢虧之處理
第八節 材料之實地盤點
第九節 工場余料之退回
第十節 廢料之收發
第十一節 收發材料及廢料之匯計
第三章 原料成本之計算
第一節 原料成本之重要及其計算之方法
第二節 各支紗配用原棉之計算
第三節 計算各支紗配用原棉之另一方法
第四節 各種布配用原料之計算
第五節 各製造部分生產數量之計算
第六節 各製造部分耗廢數量之計算
第七節 各製造部分盤存數量之計算
第八節 各製造部分耗用原料成本之軋計與各部間之調節
第四章 人工成本之計算
第一節 棉紡織廠人工成本之分類
第二節 棉紡織廠之工資制度
第三節 計算人工成本之要點
第四節 各部分工資日報之編制
第五節 工資之計算手續
第六節 計算各種紗布人工成本之手續
第七節 論工工資之一般分配方法
第八節 論工工資之合理分配方法
第九節 各部人工成本計算表之編制
第五章 製造費用成本之計算
第一節 製造費用之分類及其內容
第二節 製造費用通用之各種分配方法
第三節 製造費用正當分配方法之要點
第四節 製造費用分部標準之選擇
第五節 廠務部費用分配標準之選擇
第六節 製造費用各部分配表之編制
第七節 生產部費用分配標準之選擇
第八節 各生產部製造費用計算表之編制
第六章 製造成本之匯計及分析
第一節 製造成本匯總表之編制
第二節 各間單位成本之計算與比較
第三節 棉紗或棉布成品單位總成本之分析
第四節 棉紗或棉布成品單位用料量之分析
第七章 成本之記錄
第一節 原料成本之記錄
第二節 人工成本之記錄
第三節 製造費用之記錄
第四節 製造成本之記錄
第五節 銷貨成本之記錄
第六節 銷售與管理費用之記錄
第七節 月終結賬
第八章 決算表之編制
第一節 決算表之種類
第二節 資產負債表
第三節 損益表
第四節 財產目錄
第五節 損益明細表

Language Chinese
Publication date 1948
publication_date QS:P577,+1948-00-00T00:00:00Z/9
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
棉紡織-紡織廠-成本會計 紡織廠-棉紡織-成本會計 成本會計-紡織廠-棉紡織
中圖分類
InfoField
F407.816.72
拼音題名
InfoField
fang zhi chang cheng ben kuai ji
載體形態
InfoField
119頁

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current20:56, 10 June 2023Thumbnail for version as of 20:56, 10 June 20231,239 × 1,754, 125 pages (5.08 MB)PencakeBot (talk | contribs)Upload 紡織廠成本會計 (1/1) by 陳文麟著 (batch task; nlc:data_416,07jh007465,6452; 民國圖書.2; 紡織廠成本會計)

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