| 高速公路内部成本核算的实践与探讨 |
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| 引用本文： | 刘君.高速公路内部成本核算的实践与探讨[J].辽宁科技学院学报,2008,10(3):43-44. |
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| 作者姓名： | 刘君 |
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| 作者单位： | 辽宁省高速公路管理局南芬管理处,辽宁,本溪,117000 |
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| 摘 要： | 文章根据财务管理和会计电算化核算的经验,结合财政部门预算和《辽宁省高速公路内部成本核算办法》,从商品和服务支出、公路养护费用支出、征收业务费用支出三个方面,详细阐述了单位运用电算化将内部成本核算与会计日常核算有机结合以及利用成本评价指标考核财政预算、计划定额的具体做法。
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| 关 键 词： | 通行费收支 成本核算 计划定额 辅助管理模块 |
Discussion on the Internal Cost Accounting for the Expressway |
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| LIU Jun.Discussion on the Internal Cost Accounting for the Expressway[J].Journal of Liaoning Institute of Science and Technology,2008,10(3):43-44. |
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| Authors: | LIU Jun |
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| Institution: | LIU Jun(Nanfen Office,Liaoning Bureau of Expressway Administration,Benxi,Liaoning,117000,China) |
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| Abstract: | Based on the Internal cost accounting norm for Liaoning expressway,the paper expounds the internal cost accounting in combination with current accounting by using the computers from the aspects of expenses on goods,service,road maintenance,guard against calamity,etc.And then the paper presents how to check the financial budget and planned norm on the cost assessment indexes. |
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| Keywords: | Income from traffic Cost accounting Planned norm Additive management modular |
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