File:NDL1100339 原価計算規則 - 別冊製造工業原価計算要綱.pdf

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Original file(5,470 × 4,354 pixels, file size: 16.01 MB, MIME type: application/pdf, 32 pages)

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Summary

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原価計算規則 : 別冊製造工業原価計算要綱   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
企画院
image of artwork listed in title parameter on this page
Title
原価計算規則 : 別冊製造工業原価計算要綱
Publisher
内閣印刷局
Description
閣令・陸軍省令・海軍省令 第1号 (昭和17年4月1日公布)
Language jpn
Publication date

1942

昭和17
Place of publication JP
Source

doi:10.11501/1100339

institution QS:P195,Q477675
Creator
InfoField
企画院 編纂
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
42p ; 21cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44034714
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ゲンカ ケイサン キソク : ベッサツ セイゾウ コウギョウ ゲンカ ケイサン ヨウコウ
Publisher Transcription
InfoField
ナイカク インサツキョク
Source Identifier: NDLBibID
InfoField
000000633913
Call Number
InfoField
特255-681
Creator: NDLNAId
InfoField
00287355
Contents
InfoField
標題

目次

第一章 總則/1

第一 原價計算ノ目的/1

第二 原價(總原價)/1

第三 原價計算/1

第四 原價計算ノ期間/2

第五 原價ノ構成/2

第二章 原價要素/3

第一節 製造原價ノ要素/3

第六 製造原價ノ要素/3

第一款 材料費/3

第七 材料費ノ分類/3

第八 材料消費量ノ計算/4

第九 材料ノ購入原價/5

第十 材料ノ消費價格/5

第二款 勞務費/6

第十一 勞務費ノ分類/6

第十二 消費賃金ノ計算/7

第十三 從業員賞與手當/7

第十四 勞務副費/8

第三款 經費/8

第十五 經費ノ分類/8

第十六 減價償却費/13

第十七 試驗研究及試作ニ關スル費用/16

第十八 修繕ニ關スル費用/16

第二節 一般管理及販費費ノ要素/16

第十九 一般管理及販費費/16

第二十 一般管理及販費費ノ分類/17

第三節 原價ニ算入シ得ザル項目/20

第二十一 原價ニ算入シ得ザル項目/21

第三章 原價計算ノ方法/22

第一節 製造原價計算/22

第二十二 製造原價計算ノ手續/22

第二十三 個別原價計算ト綜合原價計算/22

第一款 製造原價要素ノ賦課手續上ノ分類/23

第二十四 部門費計算/23

第二十五 原價部門/23

第二十六 部門費計算ノ手續/25

第二十七 部門個別費ト部門共通費/25

第二十八 補助部門費配賦/26

第二款 個別原價計算/29

第二十九 製造指圖書及原價計算表/29

第三十 製造原價ノ集計/30

第三十一 間接費ノ指圖書ヘノ配賦/30

第三十二 作業屑/31

第三款 綜合原價計算/31

第三十三 綜合原價計算ノ種類/31

第三十四 綜合原價ノ計算/33

第三十五 仕掛品ノ評價/34

第三十六 副産物/35

第三十七 等級別製品計算/36

第三十八 綜合原價計算ノ適用/37

第二節 一般管理及販賣費ノ計算/37

第三十九 販賣直接費ト一般管理及販賣間接費/37

第四十 一般管理及販費費ノ配賦/38

第四章 工業會計ノ勘定及帳簿書類/38

第四十一 工業會計ト原價計算トノ關係/39

第四十二 勘定組織/39

第四十三 帳簿書類/40

Licensing

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