企业停工期间的费用核算摘要企业发生停工的原因是多种多样，如停电、待料、机械故障、机器设备修理、发生非常灾害以及计划压缩产量等，都可能引起停工。企业在停工期间所发生的计划内停工损失应由开工生产的产品负担，计入产品生产成本，计划外的停工损失，计入当期损益，即管理费用或营业外支出。由于非常灾害造成的停工损失和由于计划压缩产量而使主要生产车间连续停产一个月以上或整个企业连续停产十天以上所造成的停工损失，按制度规定由营业外支出列支。停工计算损失的时间和空间界限，一般由企业主管部门规定，因而一定时间和一定范围内的停工不计算损失，只有超过一定时间和范围的停工才计算损失。停工损失主要包括在停工时间所支付生产工人工资，按工资额计提的职工福利费，以及应负担的制造费用等。停工可分为计划内停工和计划外停工损失，计划内停工是计划规定停工、计划外停工是各种事故意外造成的，因而对于这种停工损失的费用列入制造费用。停工费用的计算由于会计核算是按月(季、年)进行的,当停工日期(或开工日期)与会计核算期(每月或季末)不一致时,停工费用就需要计算求得。计算的方法:可以根据一定的标准(每一工日或工时应分摊的费用),按实际的停工工日或工时计算出当月的停工费用。各月的停工费用之和即为全年的停工费用总额。关键字停工损失季节性停工非季节性停工停工期间工资待遇跨年停工费用费用核算范围AbstractEnterpriseproducesshutdownreasonisvarious,suchasblackouts,reliable,mechanicalfailure,machineryandequipmentrepair,verydisastershappen,andcompressionproductionplan,etc.,cancausetocease.Whathappenedduringtheperiodofenterpriseinshutdownscheduleddowntimelossesshallbebornebytheconstructionproducts,includedintheproductproductioncost,unplanneddowntimelosses,includedinthecurrentprofitsandlosses,themanagementfeesornon-businessexpenses.Duetoverydisasterscausedbytheshutdownlossesandduetothecontinuouscompressionproductionplansandmakethemainproductionworkshopproductionmorethanamonthortheentireenterprisecontinuousproductionofmorethantendayscausedbytheshutdownlosses,asstipulatedinthesystembythedefrayoutsidedoingbusinessexpenses.Shutdownlosscalculationoftimeandspaceboundaries,generallyshallbeformulatedbythecompetentdepartmentofenterprise,thusshutdownisnotwithinthescopeofacertaintimeandcertaincalculationoflosses,onlyoveracertaintimeandscopeoftheshutdownlossescalculation.Downtimelossesmainlyincludeinshutdowntimepayworkerssalary,accordingtothewageplantheworkerwelfarefunds,andshallbetheburdenofmanufacturingexpenses,etc.Shutdowncanbedividedintoscheduleddowntimeandunplanneddowntimelosses,plannedshutdownplanisshutdown,unplanneddowntimeiscausedbyallkindsofaccidentsurprise,soforthiskindoflostproductioncostsinthemanufacturingcosts.Shutdowncostcalculationduetoaccountingiscarriedoutonamonthly,whenshutdowndatesdonotagreewithaccountingperiod,downtimecostsrequirescalculationisobtained.Computationmethod:canbeaccordingtocertainstandards,accordingtotheactualshutdownman-daysorworkinghourscalculatedshutdowncostsforthemonth.Monthsofdowntimecostisthesumoftotalannualshutdowncosts.Keywords:stoploss,seasonalwork,theseasonalshutdown,wagesduringtheshutdown.TheNewYearshutdowncosts.Costaccountingscope目录1.论文研究理论意义与应用价值............................................................31.1国内外研究现状...........................................................................41.2论文的主要内容与拟解决的关键问题........................................52企业停工期间损失费用核算的范围....................................................62.1停工损失的归集....................................
