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1、企業(yè)停工期間的費(fèi)用核算摘要企業(yè)發(fā)生停工的原因是多種多樣，如停電、待料、機(jī)械故障、機(jī)器設(shè)備修理、發(fā)生非常災(zāi)害以及計(jì)劃壓縮產(chǎn)量等，都可能引起停工。企業(yè)在停工期間所發(fā)生的計(jì)劃內(nèi)停工損失應(yīng)由開工生產(chǎn)的產(chǎn)品負(fù)擔(dān)，計(jì)入產(chǎn)品生產(chǎn)成本，計(jì)劃外的停工損失，計(jì)入當(dāng)期損益，即管理費(fèi)用或營業(yè)外支出。由于非常災(zāi)害造成的停工損失和由于計(jì)劃壓縮產(chǎn)量而使主要生產(chǎn)車間連續(xù)停產(chǎn)一個(gè)月以上或整個(gè)企業(yè)連續(xù)停產(chǎn)十天以上所造成的停工損失，按制度規(guī)定由營業(yè)外支出列支。停工計(jì)算損失的時(shí)間和空間界限，一般由企業(yè)主管部門規(guī)定，因而一定時(shí)間和一定范圍內(nèi)的停工不計(jì)算損失，只有超過一定時(shí)間和范圍的停工才計(jì)算損失。停工損失主要包括在停工時(shí)間所
2、支付生產(chǎn)工人工資，按工資額計(jì)提的職工福利費(fèi)，以及應(yīng)負(fù)擔(dān)的制造費(fèi)用等。停工可分為計(jì)劃內(nèi)停工和計(jì)劃外停工損失，計(jì)劃內(nèi)停工是計(jì)劃規(guī)定停工、計(jì)劃外停工是各種事故意外造成的，因而對于這種停工損失的費(fèi)用列入制造費(fèi)用。停工費(fèi)用的計(jì)算由于會(huì)計(jì)核算是按月(季、年)進(jìn)行的,當(dāng)停工日期(或開工日期)與會(huì)計(jì)核算期(每月或季末)不一致時(shí),停工費(fèi)用就需要計(jì)算求得。計(jì)算的方法:可以根據(jù)一定的標(biāo)準(zhǔn)(每一工日或工時(shí)應(yīng)分?jǐn)偟馁M(fèi)用),按實(shí)際的停工工日或工時(shí)計(jì)算出當(dāng)月的停工費(fèi)用。各月的停工費(fèi)用之和即為全年的停工費(fèi)用總額。關(guān)鍵字停工損失季節(jié)性停工非季節(jié)性停工停工期間工資待遇跨年停工費(fèi)用費(fèi)用核算范圍AbstractEnterp
3、riseproducesshutdownreasonisvarious,suchasblackouts,reliable,mechanicalfailure,machineryandequipmentrepair,verydisastershappen,andcompressionproductionplan,etc.,cancausetocease.Whathappenedduringtheperiodofenterpriseinshutdownscheduleddowntimelossesshallbebornebytheconstructionproducts,included
4、intheproductproductioncost,unplanneddowntimelosses,includedinthecurrentprofitsandlosses,themanagementfeesornon-businessexpenses.Duetoverydisasterscausedbytheshutdownlossesandduetothecontinuouscompressionproductionplansandmakethemainproductionworkshopproductionmorethanamonthortheentireenterprise
5、continuousproductionofmorethantendayscausedbytheshutdownlosses,asstipulatedinthesystembythedefrayoutsidedoingbusinessexpenses.Shutdownlosscalculationoftimeandspaceboundaries,generallyshallbeformulatedbythecompetentdepartmentofenterprise,thusshutdownisnotwithinthescopeofacertaintimeandcertaincal
6、culationoflosses,onlyoveracertaintimeandscopeoftheshutdownlossescalculation.Downtimelossesmainlyincludeinshutdowntimepayworkerssalary,accordingtothewageplantheworkerwelfarefunds,andshallbetheburdenofmanufacturingexpenses,etc.Shutdowncanbedividedintoscheduleddowntimeandunplanneddowntimelosses,pl
7、annedshutdownplanisshutdown,unplanneddowntimeiscausedbyallkindsofaccidentsurprise,soforthiskindoflostproductioncostsinthemanufacturingcosts.Shutdowncostcalculationduetoaccountingiscarriedoutonamonthly,whenshutdowndatesdonotagreewi
