File:NLC416-15jh002331-86134 棉紡織廠成本會計.pdf

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棉紡織廠成本會計   (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
棉紡織廠成本會計
Publisher
立信會計圖書用品社[發行者]
Description

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 工廠塗料之退回
第十節 廠料之收發
第十一節 收發材料及發料之匯計
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 各製造部分耗發數量之計算
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 月終結帳
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 民國三十六年[1947]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F407.816.72/3
主題
InfoField
棉紡廠
中圖分類
InfoField
F407.816.72
載體形態
InfoField
146頁

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current21:48, 11 June 2023Thumbnail for version as of 21:48, 11 June 2023756 × 1,283, 157 pages (5.63 MB)PencakeBot (talk | contribs)Upload 棉紡織廠成本會計 (1/1) by 陳文麟著 (batch task; nlc:data_416,15jh002331,86134; 民國圖書.9; 棉紡織廠成本會計)

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