生产经营管理费用的发生和产品成本的形成所进行的核算

生产经营管理费用的发生和产品成本的形成所进行的核算 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 生产经营管理费用的发生和产品成本的形成所进行的核算。进行成本核算，首先审核生产经营管理费用，看其已否发生，是否应当发生，已发生的是否应当计入产品成本，实现对生产经营管理费用和产品成本直接的管理和控制。其次对已发生的费用按照用途进行分配和归集，计算各种产品的总成本和单位成本，为成本管理提供真实的成本资料。 成本核算要点 1、确定成本核算的目的。成本核算有多种目的，如存货计价、计算销售成本和确定收益;成本决策和成本控制;产品定价等。 2、确定成本核算的对象。不同核算目的决定了对象的多样化。如以各种、各批、各生产步骤产品作为对象，计算产品的总成本和单位成本;以各个责任单位为对象，计算责任成本等。 3、确定成本核算的内容。成本核算内容一般包括费用归集分配与产品成本计算两部分。费用归集分配要求，首先必须确定成本开支的范围，明确各种费用支出的界限，对于不应计入产品成本的予以剔除;然后测定和记录所积累的成本数据，按照一定程序进行归集，采用一个在各个成本核算对象间进行分配，以汇总所耗用的费用总数。产品成本计算就是按照成本计算对象，把汇总的费用进行分配，计算出各个对象的总成本和单位成本。在工业企业，由于一个企业往往生产多种产品，而且月末通常存在在产品，因此还要将生产过程的费用在各种产品之间、产成品和在产品之间进行分配，以求得各种产成品的总成本和单位成本。 搞好成本核算工作的要求 1、正确划分各种费用支出的界限，如收益支出与资本支出、营业外支出的界限，产品生产成本与期间费用的界限，本期产品成本和下期产品成本的界限，不同产品成本的界限，在产品和产成品成本的界限等。 2、认真执行成本开支的有关法规规定，按成本开支范围处理费用的列支。 3、做好成本核算的基础工作，包括:建立和健全成本核算的原始凭证和记录、合理的凭证传递流程;制定工时、材料的消耗定额，加强定额管理;建立材料物资的计量、验收、领发、盘存制度;制订内部结算价格和内部结算制度。 4、根据企业的生产特点和管理要求，选择适当的成本计算方法，确定成本计算对象、费用的归集与计入产品成本的程序、成本计算期、产品成本在产成品与在产品之间的划分方法等。方法有品种法、分批法和分步法，此外还有分类法、定额法等多种。 [编辑] 成本核算的内容 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 1、完整地归集与核算成本计算对象所发生的各种耗费。 2、正确计算生产资料转移价值和应计入本期成本的费用额。 3、科学地确定成本计算的对象、项目、期间以及成本计算方法和费用分配方法，保证各种产品成本的准确、及时。成本核算的实质是一种数据信息处理加工的转换过程，即将日常已发生的各种资金的耗费，按一定方法和程序，按照已经确定的成本核算对象或使用范围进行费用的汇集和分配的过程。正确、及时地进行成本核算，对于企业开展增产节约和实现高产、优质、低消耗、多积累具有重要意义。 成本核算程序 从生产费用发生开始，到算出完工产品总成本和单位成本为止的整个成本计算的步骤。成本核算程序一般分为以下几个步骤: (1)生产费用支出的审核。对发生的各项生产费用支出，应根据国家、上级主管部门和本企业的有关制度、规定进行严格审核，以便对不符合制度和规定的费用，以及各种浪费，损失等加以制止或追究经济责任。 (2)确定成本计算对象和成本项目，开设产品成本明细账。企业的生产类型不同，对成本管理的要求不同，成本计算对象和成本项目也就有所不同，应根据企业生产类型的特点和对成本管理的要求，确定成本计算对象和成本项目，并根据确定的成本计算对象开设产品成本明细账。 (3)进行要素费用的分配。对发生的各项要素费用进行汇总，编制各种要素费用分配表，按其用途分配计入有关的生产成本明细账。对能确认某一成本计算对象耗用的直接计入费用，如直接材料、直接工资，应直接记入“生产成本--基本生产成本”账户及其有关的产品成本明细账;对于不能确认某一费用，则应按其发生的地噗或用途进行归集分配，分别记入“制造费用”、“生产战本--辅助生产成本”和“废品损失”等综合费用账户。 (4)进行综合费用的分配。对记入“制造费用”、“生产成本--辅助生产成本”和“废品损失”等账户的综合费用，月终采用一定的分配方法进行分配，并记入“生产成本--基本生产成本”以及有关的产品成本明细账。 (5)进行完工产品成本与在产品成本的划分。通过要素费用和综合费用的分配，所发生的各项生产费用的分配，所发生的各项生产费用均已归集在“生产成本- -基本生产成本”账户及有关的产品本明细账中。在没有在产品的情况下，产品成本明细账所归集的生产费用即为完工产品总成本;在有在产品的情况下，就需将产品成本明细账所归集的生产费用按一定的划分方法在完工产品和月末在产品之间进行划分，从而计算出完工产品成本和月末在产品成本。 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workers tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perork, ility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legalhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 2 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) (6)计算产品的总成本和单位成本。在品种法、分批法下，产品成本明细账中计算出的完工产品成本即为产品的总成本;分步法下，则需根据各生产步骤成本明细账进行顺序逐步结转或平行汇总，才能计算出产品的总成本。以产品的总成本除以产品的数量，就可以计算出产品的单位成本。 成本核算原则 计算成本应遵循的原则。主要包括: (1)合法性原则。指计入成本的费用都必须符合法律、法令、制度等的规定。不合规定的费用不能计入成本。 (2)可靠性原则。包括真实性和可核实性。真实性就是所提供的成本信息与客观的经济事项相一致，不应掺假，或人为地提高、降低成本。可核实性指成本核算资料按一定的原则由不同的会计人 员加以核算，都能得到相同的结果。真实性和可核实性是为了保证成本核算信息的正确可靠。 (3)相关性原则。包括成本信息的有用性和及时性。有用性是指成本核算要为管理当局提供有用的信息，为成本管理、预测、决策服务。及时性是强调信息取得的时间性。及时的信息反馈，可及时地采取措施，改进工作。而过时的信息往往成为徒劳无用的资料。 (4)分期核算原则。企业为了取得一定期间所生产产品的成本，必须将川流不息的生产活动按一定阶段(如月、季、年)划分为各个时期，分别计算各期产品的成本。成本核算的分期，必须与会计年度的分月、分季、分年相一致，这样可以便于利润的计算。 (5)权责发生制原则。应由本期成本负担的费用，不论是否已经支付，都要计入本期成本;不应由本期成本负担的费用(即已计入以前各期的成本，或应由以后各期成本负担的费用)，虽然在本期支付，也不应计入本期成本，以便正确提供各项的成本信息。 (6)实际成本计价原则。生产所耗用的原材料、燃料、动力要按实际耗用数量的实际单位成本计算、完工产品成本的计算要按实际发生的成本计算。虽然原材料、燃料、产成品的账户可按计划成本(或定额成本、标准成本)加、减成本差异，以调整到实际成本。 (7)一致性原则。成本核算所采用的方法，前后各期必须一致，以使各期的成本资料有统一的口径，前后连贯，互相可比。 (8)重要性原则。对于成本有重大影响的项目应作为重点，力求精确。而对于那些不太重要的琐碎项目，则可以从简处理。 成本核算的基本方法 品种法 分批法 逐步结转分步法 平行结转分步法 作业成本法 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 3 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 成本计算方法的结合运用 对一个企业来讲，要计算企业的主要产品成本，要根据生产特点和生产组织方式选择采用一种最适当的成本计算方法，但这一种成本计算方法并不一定能满足该企业成本计算和成本管理的全部需要。 企业的情况错综复杂，要全面考虑具体企业的生产特点和生产步骤，根据企业的规模和水平，科学合理地安排成本计算程序和方法，把各种成本计算方法结合运用，达到最佳的成本计算和最优的成本控制。 成本核算的辅助方法 标准成本法 定额法 责任成本核算 联产品、副产品和等级品成本的计算 品种法 品种法(Species Act) 什么是品种法 , 品种法是以产品品种为产品计算对象，归集生产费用，计算产品成本的一种方法。 产品成本计算品种法中一种计算工作比较简单的方法。一般运用大量大批的简单生产(单步骤生产)。例如发民、自来水生产、原煤原油的开采等。这类生产往往品种单一，封闭式生产，月末一般没有在产品存在。既使有在产品，数量也很少，所以一般不需要将生产费用在完工产品与在产品之间进行划分。当期发生的生产费用总和就是该种完工产品的总成本。除以产量，就可以计算出产品的单位成本。在简单法下，生产中发生的一切费用都属于直接费用，可以直接计入该种产品成本。由于简单法不存在完工产品与在产品成本划分的问题，计算方法比较简单，故称之为简单法。 品种法的特点 1、成本计算对象 品种法以产品品种作为成本计算对象，并据以设置产品成本明细帐归集生产费用和计算产品成本。如果企业生产的产品不止一种，就需要以每一种产品作为成本计算对象，分别设置产品成本明细帐。 2、成本计算期 由于大量大批的生产是不间断的连续生产，无法按照产品的生产周期来归集生产费用，计算产品成本，因而只能定期按月计算产品成本，从而将本月的销售收入与产品生产成本配比，计算本月损益。因此，产品成本是定期按月计算的，与报告期一致，与产品生产周期不一致。 3、生产费用是否需要在完工产品和在产品之间进行分配 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production ontly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d ork, so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthwility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 4 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 如果是大量大批的简单生产采用品种法计算产品成本，由于简单生产是一个生产步骤就完成了整个生产过程。所以月末(或者任何时点)一般没有在产品，因此，计算产品成本时不需要将生产费用在完工产品和在产品之间进行分配;如果是管理上不要求分步骤计算产品成本的大量大批的复杂生产采用品种法计算产品成本，由于复杂生产是需要经过多个生产步骤的生产，所以月末(或者任何时点)一般生产线上都会有在产品，因此，计算产品成本时就需要将生产费用在完工产品和在产品之间进行分配。可分析具体情况，生产费用在完工产品和在产品之间进行分配的各种方法，选择合适的方法进行分配。 品种法的适用范围 1、品种法主要适用于大量大批的单步骤生产企业; 2、在大量大批多步骤生产的企业中，如果企业规模较小，而且管理上又不要求提供各步骤的成本资料时，也可以采用品种法计算产品成本。 3、企业的辅助生产车间也可以采用品种法计算产品成本。 品种法的计算程序 开设成本明细账 按产品品种设置产品成本明细账或成本计算单、辅助生产成本明细账、制造费用明细账，并按成本项目或费用项目设置专栏。 分配各种要素费用 ?.根据货币资金支出业务，按用途分类汇总各种付款凭证，登记各项费用，据以登记有关明细账。 借:制造费用 辅助生产成本 贷:银行存款 ?.根据领退料凭证及有关分配标准，编制材料费用分配表，分配材料费用，据以登记有关明细账。 借:基本生产成本 辅助生产成本 制造费用 贷:原材料 借:基本生产成本 辅助生产成本 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 5 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 制造费用 贷:材料成本差异 ?.根据电费付款凭证和实际耗用量，编制外购动力费用分配表，据以登记有关明细账。 借:基本生产成本(辅助生产成本、制造费用 ) 贷:应付账款 ?.根据工资结算凭证和福利费提取标准，编制工资及福利费分配表，分配工资及福利费，据以登记有关明细账。 借:基本生产成本 辅助生产成本 制造费用 贷:应付工资 借:基本生产成本 辅助生产成本 制造费用 贷:应付福利费 ?.根据固定资产使用情况及折旧办法，编制固定资产折旧费用分配表，分配固定资产折旧费，据以登记有关明细账。 借:制造费用 辅助生产成本 贷:累计折旧 ?.根据“待摊费用明细账”和“预提费用明细账”记录，编制待摊费用和预提费用分配表，分配待摊费用和预提费用，据以登记有关明细账。 借:制造费用 辅助生产成本 贷:待摊费用 借:制造费用 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersthis issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legaltly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc ork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 6 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 辅助生产成本 贷:预提费用 分配辅助生产费用 根据“辅助生产成本明细账”上归集的生产费用，编制辅助生产费用分配表，采用适当的分配方法，分配辅助生产费用，据以登记有关明细账。 借:制造费用 管理费用 贷:辅助生产成本 分配基本生产车间制造费用 根据基本生产车间“制造费用明细账”上归集的生产费用，编制制造费用分配表，采用适当的分配方法，分配制造费用，据以登记“基本生产成本明细账”和“成本计算单”。 借:基本生产成本 贷:制造费用 计算各种产品的完工产品成本和在产品成本 根据“基本生产成本明细账”和“成本计算单”上归集的生产费用，月末，采用适当的计算方法，计算各种产品的完工产品成本和在产品成本。如果月末没有在产品，则本月生产费用总额就全部是完工产品成本。 结转产成品生产成本 根据“基本生产成本明细账”和“成本计算单” 计算的各种产品完工产品成本，编制“完工产品成本汇总表”，计算完工产品和在产品的中成本和单位成本，据以结转产成品生产成本。 借:产成品 贷:基本生产成本 分批法 分批法(Batches France) 分批法的定义 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 7 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 分批法是按照产品批别归集生产费用、计算产品成本的一种方法。在小批单件生产的企业中，企业的生产活动基本上是根据定货单位的订单签发工作号来组织生产的，按产品批别计算产品成本，往往与按定单计算产品成本相一致，因而分批法也叫定单法。 [编辑] 分批法的适用范围 它适用于单件、小批生产类型的企业，主要包括: 1(单件、小批生产的重型机械、船舶、精密工具、仪器等制造企业。 2(不断更新产品种类的时装等制造企业。 3(新产品的试制、机器设备的修理作业以及辅助生产的工具、器具、模具的制造等，亦可采用分批法计算成本。 [编辑] 分批法的特点 成本计算对象 分批法的成本计算对象是产品的批别。由于在单件小批生产类型的企业中，生产多是根据购货单位的定单组织的，因此，分批法也称定单法。但严格说来，按批别组织生产，并不一定就是按定单组织生产，还要结合企业自身的生产负荷能力，来合理组织安排产品生产的批量与批次。比如说: 1(如果一张定单中要求生产好几种产品，为了便于考核分析各种产品的成本计划执行情况，加强生产管理，就要将该定单按照产品的品种划分成几个批别组织生产。 2(如果一张定单中只要求生产一种产品，但数量极大，超过企业的生产负荷能力，或者购货单位要求分批交货的，也可将该定单分为几个批别组织生产。 3(如果一张定单中只要求生产一种产品，但该产品属于价值高、生产周期长的大型复杂产品(如万吨轮)，也可将该定单按产品的零部件分为几个批别组织生产。 4(如果在同一时期接到的几张定单要求生产的都是同一种产品，为了更经济合理地组织生产，也可将这几张定单合为一批组织生产。 [编辑] ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersork, tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthwso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages per2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to tility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onabout ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 8 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 以产品的生产周期作为成本计算期 采用分批法计算产品成本的企业，虽然各批产品的成本计算单仍按月归集生产费用，但是只有在该批产品全部完工时才能计算其实际成本。由于各批产品的生产复杂程度不同、质量数量要求也不同，生产周期就各不相同。有的批次当月投产，当月完工;有的批次要经过数月甚至数年才能完工。可见完工产品的成本计算因各批次的生产周期而异，是不定期的。所以，分批法的成本计算期与产品的生产周期一致，与会计报告期不一致。 [编辑] 生产费用一般不需要在完工产品和在产品之间分配 在单件或小批生产，购货单位要求一次交货的情况下，每批产品要求同时完工。这样该批产品完工前的成本明细账上所归集的生产费用，即为在产品成本;完工后的成本明细账上所归集的生产费用，即为完工产品成本。因此在通常情况下，生产费用不需要在完工产品和在产品之间分配。 但是如果产品批量较大、购货单位要求分次交货时，就会出现批内产品跨月陆续完工的情况，这时应采用适当的方法将生产费用在完工产品和月末在产品之间分配。采用的分配方法视批内产品跨月陆续完工的数量占批量的比重大小多少而定。 [编辑] 分批法的分类 分批法因其采用的间接计入费用的分配方法不同，分成一般的分批法和简化的分批法。 1(一般的分批法 采用当月分配率来分配间接计入费用的分批法称为一般的分批法(分批法)，也就是有分批计算在产品成本的分批法。 2(简化的分批法 采用累计分配率来分配间接计入费用的分批法称为简化的分批法，也称不分批计算在产品成本的分批法，是一般的分批法的简化形式。 [编辑] 分批法的计算程序 1、按产品批别设置产品基本生产成本明细账、辅助生产成本明细账，账内按成本项目设置专栏。按车间设置制造费用明细账。同时，设置待摊费用、预提费用等明细账。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 9 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 2、根据各生产费用的原始凭证或原始凭证汇总表和其他有关资料，编制各种要素费用分配表，分配各要素费用并登账。 对于直接计入费用，应按产品批别列示并直接计入各个批别的产品成本明细账;对于间接计入费用，应按生产地点归集，并按适当的方法分配计入各个批别的产品成本明细账。 3、月末根据完工批别产品的完工通知单，将计入已完工的该批产品的成本明细账所归集的生产费用，按成本项目加以汇总，计算出该批完工产品的总成本和单位成本，并转账。如果出现批内产品跨月陆续完工并已销售或提货的情况，这时应采用适当的方法将生产费用在完工产品和月末在产品之间分配，计算出该批已完工产品的总成本和单位成本。 逐步结转分步法 什么是逐步结转分步法, 逐步结转分步法也称顺序结转分步法，它是按照产品连续加工的先后顺序，根据生产步骤所汇集的成本，费用和产量记录，计量自制半成品成本，自制半成品成本随着半成品在各加工步骤之间移动而顺序结转的一种方法。 [编辑] 逐步结转分步法特点 1、成本计算对象是最终完工产品和各步骤的半成品; 2、成本计算期是每月的会计报告期; 连续式复杂生产下必然进行大批量生产，无法划分生产周期，只能以每月作为成本计算期。 3、必须分步骤确定在产品成本，计算半成品成本和最终完工产品成本; 4、是否进行成本还原，要依成本结转时采用的具体方法确定。 逐步结转分步法的适用范围 多步骤复杂生产的大批量生产企业可以运用逐步结转分步法，具体说有下列企业: 1、半成品可对外销售或半成品虽不对外销售但须进行比较考核的企业。 如:纺织企业的棉纱、坯布， 冶金企业的生铁、钢锭、铝锭，化肥企业的合成氨等半成品都属于这种情况。 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workers tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perork, ility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legalhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 10 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 2、一种半成品同时转作几种产成品原料的企业。 如:生产钢铸件、铜铸件的机械企业，生产纸浆的造纸企业。 3、实行承包经营责任制的企业。对外承包必然在内部也要承包或逐级考核，需要计算各步骤的半成品成本。 逐步结转分步法成本计算程序 逐步结转分步法要按生产步骤的顺序分步骤计算半成品成本，再按顺序结转下一步骤，成本计算的过程也就是半成品成本累积的过程，这个过程可用下图表示: 逐步结转分步法的优缺点 1、采用逐步结转分步法计算产品成本，由于其实物结转与半成品的成本结构相一致，有利于加强对生产资金的管理; 2、可以为各步骤消耗半成品，同行业进行半成品成本的对比、企业内部成本分析和考核等提供了半成品成本资料; 3、采用综合结转法需进行成本还原，计算工作较为复杂。虽为避免进行成本还原可采用分项结转法，但转帐手续比较麻烦; dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machiVolt ... (2) power cord into the drop of bend, entry must be entered after the .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use per switch, move the button switch must be in the 36 d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using singlemust be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a pow-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 11 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 4、按实际成本计价结转时虽比较准确，但影响了成本计算的及时性，不利于考核和分析各步骤成本的升降原因。按计划成本计价结转时，虽能克服按实际成本计价的缺点，但要进行半成品成本差异的计算和调整 转分步法 什么是平行结转分步法, 平行结转分步法指半成品成本并不随半成品实物的转移而结转，而是在哪一步骤发生就留在该步骤的成本明细帐内，直到最后加工成产成品，才将其成本从各步骤的成本明细帐转出的方法。各生产步骤只归集计算本步骤直接发生的生产费用，不计算结转本步骤所耗用上一步骤的半成品成本;各生产步骤分别与完工产品直接联系，本步骤只提供在产品成本和加入最终产品成本的份额，平行独立、互不影响地进行成本计算，平行地把份额计入完工产品成本。 平行结转分步法的特点 1、成本计算对象是最终完工产品; 在平行结转分步法中，各生产步骤的半成品都不作为成本计算对象，各步骤的成本计算都是为了算出最终产品的成本; 2、成本计算期是每月的会计报告期，这是大批量生产的组织特点所决定的; 3、半成品实物流转与半成品成本的结转相分离。 [编辑] 平行结转分步法的适用范围 平行结转分步法适用于多步骤复杂生产，从总的说，只要不要求提供各步骤半成品成本，前举的运用逐步结转分步法的企业都可运用平行结转分步法。随着我国企业经济责任制的推行，企业普遍实行内部经济责任制和责任会计，尤其是在建立社会主义市场经济的进程中，大量的企业要按公司法的规定进行规范化改组，企业内部的责权利的实施在很大程度上依赖于各车间的成本指标考核，必然要求各车间要计算半成品成本。所以，平行结转分步法的运用范围将大大缩小，更多采用逐步结转分步法。 平行结转分步法具体运用于下列企业: 1、半成品无独立经济意义或虽有半成品但不要求单独计算半成品成本的企业。如:砖瓦厂、瓷厂等。 2、一般不计算零配件成本的装配式复杂生产企业，如:大批量生产的机械制造企业。 [编辑] ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workers tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perork, ility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legalhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 12 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 平行结转分步法成本计算的程序及举例 分步骤计算本步骤的广义在产品和广义半成品成本是平行结转分步法的突出特点。各步骤生产费用分 配和广义半成品成本平行计入最终产品成本的过程可用下图表示: 根据广义半成品成本汇总过程，可列示平行结转分步法下成本计算的基本程序: 平行结转分步法的优缺点 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 13 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 1、各生产步骤月末可以同时进行成本计算，不必等待上一步骤半成品成本的结转，从而加快了成本计算工作的速度，缩短了成本计算的时间; 2、能直接提供按原始成本项目反映的产品成本的构成，有助于进行成本分析和成本考核; 3、半成品成本的结转同其实物结转相脱节，各步骤成本计算单上的月末在产品成本与实际结存在该步骤的在产品成本就不一致，因而，不利于加强对生产资金的管理。 ABC成本法(Activity Based Costing) [编辑] 什么是ABC成本法 ABC成本法又称作业成本分析法、作业成本计算法,作业成本核算法 ABC成本法的产生，最早可以追溯到20世纪杰出的会计大师、美国人埃里克?科勒(Eric Kohler)教授。科勒教授在1952年编著的《会计师词典》中，首次提出了作业、作业帐户、作业会计等概念。1971年，乔治?斯托布斯(George Staubus)教授在《作业成本计算和投入产出会计》(Activity Costing and Input Output Accounting)中对"作业"、"成本"、"作业会计"、"作业投入产出系统"等概念作了全面、系统的讨论。 这是理论上研究作业会计的第一部宝贵著作。但是，当时作业成本法却未能在理论界和实业界引起足够的重视。20世纪80年代后期，随着MRP、CAD、CAM、MIS的广泛应用，以及MRPII、FMS和CIMS的兴起，使得美国实业界普遍感到产品成本住处与现实脱节，成本扭曲普通存在，且扭曲程度令人吃惊。美国芝加哥大学的青年学者库伯(Robin Cooper)和哈佛大学教授卡普兰(Robert S Kaplan)注意到这种情况，在对美国公司调查研究之后，发展了斯托布斯的思想，提出了以作业为基础的成本计算(1988)(Activity Based Costing，简称ABC法)。作业成本法在过去10年中受到了广泛的关注，新型的咨询公司已经扩展了作业成本法的应用范围并研发出相应的软件。 ABC成本法引人了许多新概念，下图显示了作业成本计算中各概念之间的关系。资源按资源动因分配到作业或作业中心，作业成本按作业动因分配到产品。分配到作业的资源构成该作业的成本要素(图中的黑点)，多个成本要素构成作业成本池(中间的小方框)，多个作业构成作业中心(中间的椭圆)。作业动因包括资源动因和成本动因，分别是将资源和作业成本进行分配的依据。 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workerstly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d he quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor orso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages peredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizaproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 14 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) [编辑] ABC成本法是基于活动的成本管理 那么，什么是基于活动的成本管理, 成本管理是按照现行的会计制度，依据一定的规范计算材料费、人工费、管理费、财务费等的一种核算方法。这种管理法有时不能反映出所从事的活动与成本之间的直接联系。而ABC成本法相当于一个滤镜，它对原来的成本方法做了重新调整，使得人们能够看到成本的消耗和所从事工作之间的直接联系，这样人们可以分析哪些成本投入是有效的，哪些成本投入是无效的。 ABC成本法主要关注生产运作过程，加强运作管理，关注具体活动及相应的成本，同时强化基于活动的成本管理 [编辑] ABC分析法的过程 ABC分析法的过程是: 1.定义业务和成本核算对象(通常是产品，有时也可能是顾客、产品市场等)。这一过程很耗时间。如果两种产品满足的是顾客的同一种需求，那么在定义业务时，选择顾客要比选择单个产品更为恰当。 2.确定每种业务的成本动因(即成本的决定因素，如定单的数量)。 3.然后，将成本分配给每一成本核算对象，对各对象的成本和价格进行比较，从而确定其盈利能力的高低。 [编辑] dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machishould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to s .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use pVolt ... (2) power cord into the drop of bend, entry must be entered after the d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single--phase three-e singleeparater switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 15 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) ABC分析法的实施步骤 作业成本的实施一般包括以下几个步骤: (1)设定作业成本法实施的目标、范围，组成实施小组; (2)了解企业的运作流程，收集相关信息; (3)建立企业的作业成本核算模型; (4)选择/开发作业成本实施工具系统; (5)作业成本运行; (6)分析解释作业成本运行结果; (7)采取行动。 企业是一个变化的实体，在作业成本正常运行后，还需要对作业成本核算模型进行维护，以使其能够反应企业的发展变化。伴随企业的运行，作业成本的运行、解释和行动是一个循环的过程。 [编辑] 应用案例 某农机厂是典型的国有企业，以销定产、多品种小批量生产模式。传统成本法下制造费用超过人工费用的200%，成本控制不力。为此，企业决定实施作业成本法。 根据企业的工艺流程，确定了32个作业，以及各作业的作业动因，作业动因主要是人工工时，其他作业动因有运输距离、准备次数、零件种类数、订单数、机器小时，客户数等。 通过计算，发现了传统成本法的成本扭曲:最大差异率达到46.5%。根据作业成本法提供的信息，为加强成本控制，针对每个作业制定目标成本，使得目标成本可以细化到班组，增加了成本控制的有效性。 通过对成本信息的分析，发现生产协调、检测、修理和运输作业不增加顾客价值，这些作业的执行人员归属一个分厂管理，但是人员分布在各个车间。通过作业分析，发现大量的人力资源的冗余。根据分析，可以裁减一半的人员，并减少相关的资源支出。分析还显示，运输作业由各个车间分别提供，但是都存在能力剩余，将运输作业集中管理，可以减少三四台叉车。 此外，正确的成本信息对于销售的决策也有重要的影响，根据作业成本信息以及市场行情，企业修订了部分产品的价格。修订后的产品价格更加真实地反映了产品的成本，具有更强的竞争力。 [编辑] ABC分析法的作用 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workers tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legalso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages per ility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tprocdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 16 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) ABC分析法虽然也可作为一个会计系统使用，但分析特定时点上产品盈利能力的高低才是它的真正作用。由于成本动因和企业的业务是变化的，为确保过去的数据和分析结果能够仍然有效，ABC分析也需要定期进行修订。这种修订应当促使定价、产品、顾客重点、市场份额等战略的改变，从而提高企业的盈利能力。 提交评论 标准成本法 标准成本法(standard costing)也称标准成本会计(standard cost accounting) 标准成本的产生背景 标准成本是早期管理会计的主要支柱之一。美国工业在南北战争以后有很大的发展，许多工厂发展成为生产多种产品的大企业。但是由于企业管理落后，劳动生产率较低，许多工厂的产量大大低于额定生产能力。为了改进管理，一些工程技术人员和管理者进行了各种试验，他们努力把科学技术的最新成就应用于生产管理，大大提高了劳动生产率，并因此而形成了一套科学。 为了提高工人的劳动生产率，他们首先改革了工资制度和成本计算方法，以预先设定的科学标准为基础，发展奖励计件工资制度，采用标准人工成本的概念。在此之后，又把标准人工成本概念引申到标准材料成本和标准制造费用等。最初的标准成本是独立于会计系统之外的一种计算工作。1919年美国全国成本会计师协会成立，对推广标准成本曾起了很大的作用。1920年~1930年，美国会计学界经过长期争论，才把标准成本纳入了会计系统，从此出现了真正的标准成本会计制度。 [编辑] 标准成本法的含义 标准成本法是西方管理会计的重要组成部分。是指以预先制定的标准成本为基础，用标准成本与实际成本进行比较，核算和分析成本差异的一种产品成本计算方法，也是加强成本控制、评价经济业绩的一种成本控制制度。它的核心是按标准成本记录和反映产品成本的形成过程和结果，并借以实现对成本的控制。 标准成本一词准确地讲有两种含义:一种是指“单位产品的标准成本”，它是根据产品的标准消耗量和标准单价计算出来的。 单位产品标准成本=单位产品标准消耗量×标准单价 它又被称为“成本标准”;另一种含义是指“实际产量的标准成本”，它是根据实际产品产量和成本标准计算出来的，即: 标准成本=实际产量×单位产品标准成本。 [编辑] 标准成本是目标成本的一种 目标成本是一种预计成本，是指产品、劳务、工程项目等在生产经营活动前，根据预定的目标所预先制定的成本。这种预计成本与目标管理的方法结合起来，就称 为目标成本。目标成本一般指单位成本而dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 17 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 言，它一般有计划成本、定额成本、标准成本和估计成本等，而标准成本相对来讲是一种较科学的目标成本。 计划成本是根据计划消耗定额计算的，表示计划期预定成本;定额成本是根据目前使用的定额计算的。企业应通过各项措施，有步骤地降低现行定额，以求达到计划中所规定的成本水平。 目标成本管理是目标管理的重要组成部分，而制定目标成本是实行目标成本管理必不可少的基础。推行目标成本管理可以促使企业加强成本管理，推动全体职工人人关心成本，形成民主管理，从而能够更好地贯彻经济责任制，进一步降低成本。 [编辑] 标准成本的分类 标准成本按其制定所依据的生产技术和经营管理水平，分为理想标准成本和正常标准成本;在标准成本系统中广泛使用正常标准成本 西方企业采用的标准成本有多种，按照制定标准成本所依据的生产技术和经营水平分类，分为理想标准成本，正常标准成本和现实标准成本。 标准成本按其适用期，分为现行标准成本和基本标准成本。由于基本标准成本不按各期实际修订，不宜用来直接评价工作效率和成本控制的有效性。 理想标准成本是现有生产条件所能达到的最优水平的成本，这种成本难于实际运用;正常标准成本是根据正常的工作效率，正常的生产能力利用程度和正常价格等条件制定的标准成本，它一般只用来估计未来的成本变动趋势;现实标准成本，是根据适用期合理的耗费量，合理的耗费价格和生产能力可能利用程度等条件制定的切合适用期实际情况的一种标准成本，标准成本法一般采用这种标准成本。 [编辑] 标准成本法的主要内容 标准成本法的主要内容包括:标准成本的制定、成本差异的计算和分析、成本差异的帐务处理。其中标准成本的制定是采用标准成本法的前提和关键，据此可以达到成本事前控制的目的;成本差异计算和分析是标准成本法的重点，借此可以促成成本控制目标的实现，并据以进行经济业绩考评。 [编辑] 标准成本的制定 产品成本一般由直接材料、间接人工和制造费用三大部分构成，标准成本也应由这三大部分分别确定。 直接材料成本是指直接用于产品生产的材料成本，它包括标准用量和标准单位成本两方面。材料标准用量，首先要根据产品的图纸等技术文件进行产品研究，列出 所需的各种材料以及可能的代用材料，并要说明这些材料的种类、质量以及库存情况。其次，通过对过去用料的记录进行分析，采用其平均值， ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production ontly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d ork, so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthwility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 18 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 或最高与最低值 的平均数，或最节省的数量，或通过实际测定，或技术分析等数据，科学地制订用量标准。 直接人工成本是指直接用于产品生产的人工成本。在制订产品直接人工成本标准时，首先要对产品生产过程加以研究，研究有哪些工艺，有哪些作业或操作、工序等。其次要对企业的工资支付形式、制度进行研究，以便结合实际情况来制订标准。 制造费用可以分为变动制造费用和固定制造费用两部分。这两部分制造费用都按标准用量和标准分配率的乘积计算，标准用量一般都采用工时表示。 上述标准成本的制订，可以通过编制标准成本单来进行。 在制定时，其中每一个项目的标准成本均应分为用量标准和价格标准。其中，用量标准包括单位产品消耗量、单位产品人工小时等，价格标准包括原材料单价、小时工资率、小时制造费用分配率等。具体如下: (1)直接材料标准成本=单位产品的用量标准×材料的标准单价 (2)直接工资标准成本=单位产品的标准工时×小时标准工资率 (3)变动制造费用标准成本=单位产品直接人工标准工时×每小时变动制造费用的标准分配率 其中:变动制造费用标准分配率=变动制造费用预算总数/直接人工标准总工时 (4)固定制造费用标准成本=单位产品直接人工标准工时×每小时固定制造费用的标准分配率 其中:固定制造费用标准分配率=固定制造费用预算总数/直接人工标准总工时 [编辑] 标准成本的差异分析 (一)、变动成本差异分析 1(直接材料成本差异分析 直接材料实际成本与标准成本之间的差额，是直接材料成本差异。该项差异形成的基本原因有两个:一个是材料价格脱离标准(价差)，另一个是材料用量脱离标准(量差)。有关计算公式如下: , 材料价格差异= 实际数量×(实际价格-标准价格) , 材料数量差异= (实际数量-标准数量)×标准价格 , 直接材料成本差异= 价格差异+数量差异 材料价格差异是在采购过程中形成的，采购部门未能按标准价格进货的原因主要有:供应厂家价格变动、未按经济采购批量进货、未能及时订货造成的紧急订货、采购时舍近求远使运费和途耗增加、不必要的快速运输方式、违反被罚款、承接紧急定货造成额外采购等等。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 19 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 材料数量差异是在材料耗用过程中形成的，形成的具体原因有:操作疏忽造成废品和废料增加、工人用料不精心、操作技术改进而节省材料、新工人上岗造成多用料、 机器或工具不适用造成用料增加等。有时多用料并非生产部门责任，如购入材料质量低劣、规格不符也会使用料超过标准;又如加工艺变更、检验过严也会使数量差 异加大。 2(直接人工成本差异分析 直接人工成本差异，是指直接人工实际成本与标准成本之间的差额。它也被区分为"价差"和"量差"两部 分。价差是指实际工资率脱离标准工资率，其差额按实际工时计算确定的金额，又称为工资率差异。量差是指实际工时脱离标准工时，其差额按标准工资率计算确定 的金额，又称人工效率差异。有关计算公式如下: , 工资率差异= 实际工时×(实际工资率-标准工资率) , 人工效率差异= (实际工时-标准工时)×标准工资率 , 直接人工成本差异= 工资率差异+人工效率差异 工资率差异形成的原因，包括直接生产工人升级或降级使用、奖励制度未产生实效、工资率调整、加班或使用临时工、出勤率变化等。 直接人工效率差异形成的原因，包括工作环境不良、工人经验不足、劳动情绪不佳、新工人上岗太多、机器或工具选用不当、设备故障较多、作业计划安排不当、产量太少无法发挥批量节约优势等。 3(变动制造费用的差异分析 变动制造费用的差异，是指实际变动制造费用与标准变动制造费用之间的差额。它也可以分解为"价差"和"量差"两部分，价差是指变动制造费用的实际小时分配率 脱离标准，按实际工时计算的金额，称为耗费差异。量差是指实际工时脱离标准工时，按标准的小时费用率计算确定的金额，称为变动费用效率差异。有关计算公式如下: , 变动费用耗费差异= 实际工时×(变动费用实际分配率-变动费用标准分配率) , 变动费用效率差异= (实际工时-标准工时)×变动费用标准分配率 , 变动费用成本差异= 变动费用耗费差异+变动费用效率差异 变动制造费用的耗费差异是部门经理的责任，他们有责任将变动费用控制在弹性预算限额之内。 变动制造费用效率差异形成原因与人工效率差异相同。 (二)、固定制造费用成本差异分析 1、二因素分析法。 二因素分析法是将固定制造费用差异分为耗费差异和能量差异。 , 固定制造费用耗费差异= 固定制造费用实际数 - 固定制造费用预算数 , 固定制造费用能量差异= 固定制造费用预算数 - 固定制造费用标准成本 = (生产能量-实际产量标准工时)×固定制造费用标准分配率 2、三因素分析法。 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workerstly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 20 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 三因素分析法是将固定制造费用的成本差异分为耗费差异、效率差异和闲置能量差异三部分。耗费差异的计算与二因素分析法相同。不同的是将二因素分析法中的"能 量差异"进一步分解为两部分:一部分是实际工时未达到标准能量而形成的闲置能量差异;另一部分是实际工时脱离标准工时而形成的效率差异。有关计算公式如下: , 耗费差异= 固定制造费用实际数-固定制造费用预算数 =固定制造费用实际数-固定制造费用标准分配率×生产能量 , 闲置能量差异= 固定制造费用预算-实际工时×固定制造费用标准分配率 = (生产能量-实际工时)× 固定制造费用标准分配率 , 效率差异=(实际工时-实际产量标准工时)× 固定制造费用标准分配率 [编辑] 标准成本的账务处理 为了同时提供标准成本、成本差异和实际成本三项成本资料。标准成本系统的账务处理具有以下特点: (一)"原材料"、"生产成本"和"产成品"账户登记标准成本 无论是借方和贷方均登记实际数量的标准成本，其余额亦反映这些资产的标准成本( (二)设置成本差异账户分别记录各种成本差异 在需要登记"原材料"、"生产成本"和"产成品"账户时，应将实际成本分离为标准成本和有关的成本差异，标准成本数据记录;原材料"、"生产成本"和"产成品"账户，而有关的差异分别记入各成本差异账户。各差异账户借方登记超支差异，贷方登记节约差异。 (三)各会计期末对成本差异进行处理 各成本差异账户的累计发生额，反映了本期成本控制的业绩。在月末(或年末)对成本差异的处理方法有两种: 1、结转本期损益法 按照这种方法，在会计期末将所有差异转入"利润"账户，或者先将差异转入"主营业务成本"账户，再随同已销产品的标准成本一起转至"利润"账户。采 用这种方法的依据是确信标准成本是真正的正常成本，成本差异是不正常的低效率和浪费造成的，应当直接体现在本期损益之中，使利润能体现本期工作成绩的好 坏。此外，这种方法的账务处理比较简便。但是，如果差异数额较大或者标准成本制订得不符合实际的正常水平，则不仅使存货成本严重脱离实际成本，而且会歪曲 本期经营成果，因此，在成本差异数额不大时采用此种方法为宜。 2、调整销货成本与存货法 按照这种方法，在会计期末将成本差异按比例分配至已销产品成本和存货成本。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machiVolt ... (2) power cord into the drop of bend, entry must be entered after the .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use per switch, move the button switch must be in the 36 d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using singlemust be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a pow-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 21 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 采用这种方法的依据是税法和会计制度均要求以实际成本反映存货成本和销货成本。本期发生的成本差异，应由存货和销货成本共同负担。当然，这种做法会增加一些 计算分配的工作量。此外，有些费用计入存货成本不一定合理，例如闲置能量差异是一种损失，并不能在未来换取收益，作为资产计入存货成本明显不合理，不如作 为期间费用在当期参加损益汇总。 成本差异的处理方法选择要考虑许多因素，包括差异的类型(材料、人工，或制造费用)、差异的大小、差异的原 因、差异的时间(如季节性变动引起的非常性差异)等。因此，可以对各种成本差异采用不同的处理方法，如材料价格差异多采用调整销货成本与存货法，闲置能量 差异多采用结转本期损益法，其它差异则可因企业具体情况而定。值得强调的是，差异处理的方法要保持历史的一致性，以便使成本数据保持可比性，并防止信息使用人发生误解。 [编辑] 标准成本的用途 1、作为成本控制的依据 成本控制的标准有两类:一类是以历史上曾经达到的水平为依据;另一类是以应该发生的成本为依据，如各种标准成本。 2、代替实际成本作为存货计价的依据 由于标准成本中已去除了各种不合理因素，以它为依据，进行材料在产品和产成品的计价，可使存货计价建立在更加健全的基础上。而以实际成本计价，往往同样实物形态的存货有不同的计价标准，不能反映其真实的价值。 3、作为经营决策的成本信息 由于标准成本代表了成本要素的合理近似值，因而可以作为订价依据，并可作为本量利分析的原始数据资料，以及估算产品未来成本的依据。 4、作为登记账簿的计价标准 使用标准成本来记录材料，在产品和销售账户，可以简化日常的账务处理和报表的编制工作。在标准成本系统中，上述账户按标准成本入账，使账务处理及时简单，减少了许多费用的分配计算。 [编辑] 标准成本系统 1、标准成本系统概述 标准成本系统是为克服实际成本计算系统的缺陷，尤其是不能提供有助于成本控制的确切信息的缺点而研究出来的一种成本计算系统。 根据标准成本的主要用途，标准成本系统又可以分为标准成本控制系统和标准成本会计核算系统。 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production ontly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d ork, so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthwility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 22 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 2、标准成本控制系统 标准成本控制，主要是运用成本会计方法，对企业经营活动进行规划和管理，将标准成本与实际成本比较，以衡量业绩，并按照例外管理的原则，注意对不利差异的纠正，以提高工资效率，不断降低成本。 标准成本控制制度包括事先、事中和事后三个阶段。 3、标准成本会计核算系统 把标准成本归入会计体系，不仅能提高成本计算的质量和效率，使标准成本发挥更大的功效，而且可以简化记账手续。 标准成本法在成本控制和管理方面，不愧是一种科学可行的方法。 [编辑] 标准成本法与定额成本法的异同 标准成本法与定额成本法相比较，即有相同之处，也有不同之处。 相同之处是: (1)都在事前制定目标成本，进行成本的事前控制; (2)都根据目标成本进行成本的事中控制; (3)都进行成本差异的事中和事后分析，并进行反馈，根据反馈的信息，改进工作。因此，两者都能较好地发挥对于成本的控制作用。 两者的不同之处在于: 一、制订目标成本的依据不同 1.定额法。定额成本是按现行定额以及计划单位成本、分成本项目(即原材料费用、生产工资费用和制造费用)来制订的。 2.标准成本法。标准成本的制订比较灵活，通常有理想标准成本、正常标准成本、现行标准成本、基本标准成本。标准成本的制订，通常从直接材料成本、直接人工成本和制造费用三方面着手进行。但与定额法不同的是，直接材料成本包括标准用量和标准单位成本两方面;直接人工成本包括标准用量和工资率两方面(计时工资时);制造费用分为变动制造费用和固定制造费用两部分，都是按标准用量和标准分配率来计算。 二、制订目标成本所依据的定额的稳定性不同 1.定额法。由于定额成本所依据的消耗定额就是现行定额，是企业在当时生产技术条件下，在各项消耗上应达到的标准，所以任何一项生产技术有所变化时，现行定额都应予以修订。也就是说，定额法下的定额是可能变化的，应设计一套定额变动计算方法，以计算定额变动的趋势和金额。如:以按新定额计算的单位产品费用与按旧定额计算的单位产品费用之比确定系数的方法，来计算定额变动的差异。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 23 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 2.标准成本法。标准成本是有效经营条件下发生的一种目标成本，也叫“应该成本”。它具有较强的稳定性和约束性，一般在一个会计年度内是固定不变的，因此也不用设计相应方法来计算其变动差异。 三、实际成本与目标成本差异的揭示方法不同 1.定额法。脱离定额的差异是指生产过程中各项生产费用的实际支出脱离现行定额或预算的数额。定额法下的差异是通过每一笔领料或加工零件来揭示并通过差异凭证来反映。如核算原材料脱离定额差异的方法有限额法、切割核算法和盘存法三种，其中限额法下的差异凭证又有超额领料单、代用材料领料单等。定额法工作做得很细，而且工作量相当大。 2.标准成本法。标准成本法往往根据一定时期实际产量的实际消耗量和实际价格与实际产量的标准消耗量和标准价格的计算比较来揭示差异，没有专用的差异凭证。如材料成本差异只是通过公式计算，即材料成本差异,实际价格×实际耗用量,标准价格×标准耗用量。标准成本法工作量相对较小，但查明差异原因的工作不是十分细致。 四、实际成本与目标成本差异的设置程度不同 1.定额法。定额法下的差异主要有:脱离定额的差异(即材料、生产工资、制造费用脱离定额的差异)、原材料或半成品成本差异、定额变动差异等三大类五项，设置口径较粗。 2.标准成本法。标准成本法下的差异主要有脱离标准成本的差异这一类，具体包括材料成本差异(材料用量差异、材料价格差异)，直接人工成本差异(直接人工工资率差异、直接人工效率差异)，变动制造费用差异(变动制造费用开支差异、变动制造费用效率差异)，固定制造费用差异(固定制造费用开支差异、固定制造费用能力差异、固定制造费用效率差异)等四大项九种，设置口径较细。 五、实际成本与目标成本差异的账务处理不同 1.定额法。定额法下对成本差异的核算较为简单，只核算各成本项目的差异，且不是为各种成本差异单独设置会计科目，而是与定额成本在同一个成本明细账中进行核算。 2.标准成本法。标准成本法下要为各种成本差异专门设置许多总账科目进行核算，如:对材料成本差异，应设置“材料价格差异”和“材料用量差异”账户;对固定制造费用差异，应设置“固定制造费用开支差异、固定制造费用能力差异和固定制造费用效率差异”等账户，并详列于利润表中。 六、实际成本与目标成本差异的分配方法不同 1.定额法。定额法下，要将成本差异在各种产品之间、完工产品与在产品之间进行分配。具体方法是:脱离定额的差异用定额比例法或在产品按定额成本，在完工产品和月末在产品之间进行分配。材料成本差异一般全部计入完工产品成本，定额变动差异一般按定额比例在完工产品和月末在产品之间进行分配，或在差异额较小时全部计入完工产品成本。 2.标准成本法。标准成本法下，对各种差异分别设差异账户单独归集，在年终予以处理，或者转为销售产品成本，或者直接计入损益。具体方法是:将本期的各种差异，按标准成本的比例分配给期末在产品、期末库存产成品和本期已售产品;或者将本期发生的各种差异全部计入当期损益。我国和西方国家大都采用第二种方法。 七、提供产品成本资料不同 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workers tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perork, ility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legalhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 24 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 1.定额法。定额法下，定额变动差异要分摊到产品成本中，将定额成本调整为实际成本。也就是说，定额法下提供的产品成本是实际成本资料，产成品、在产品在资产负债表中以实际成本列示。 2.标准成本法。标准成本法下，产品的实际成本是按标准成本列示的。实际成本与标准成本之间的差异只对改进管理有作用。因此，一般只计算产品的标准成本，不计算产品的实际成本，产成品、在产品在资产负债表上以标准成本列示。这是标准成本法与定额法的根本性区别。 八、提供管理信息的详细程度和侧重点不同 1.定额法。定额法下，成本按成本报表的要求划分成各成本项目，强调对材料成本的控制，而且材料数量要采用各种凭证在日常核算中揭示;其他费用是通过对比实际数和预算数求出差异。 2.标准成本法。标准成本法下，成本必须分为变动成本和固定成本，以分清哪些责任由采购部门负责(如材料成本差异)，哪些责任由车间负责(如材料数量差异)，哪些责任由生产部门负责(如固定费用产量差异)等。资料详细、系统，强调全面管理，有利于各职能部门、生产车间分清责任、相互配合，有利于经济责任制的建立。 但其中最主要的区别是:标准成本法一般不按产品计算实际成本，而定额成本法则按产品计算实际成本。不计算各种产品的实际成本，只计算产品的标准成本，这是标准成本法的最主要特点。 [编辑] 标准成本法术语 1 价格标准是指每单位投入应该支付的价格。 2 用量标准是指每单位产品应该投入资源的数量。 3 数量决策是指生产每单位产品应该投入多少资源的判断和确定。 4 价格决策是指生产每单位产品应该投入多少资源成本的判断和确定。 5 标准单位成本是指给定原材料、人工和间接费用标准情况下应该达到的单位成本水平。 , 标准单位成本 = SP × SQ , SP = 标准价格 , SQ = 标准用量 6 标准成本计算表(标准成本表)是指列出生产单位产品应该使用的直接材料、直接人工和间接费用的标准成本和标准用量的一张表。 7 理想标准是指反映完美经营条件下的标准。 8 现行可达到标准是指一个反映了当前有效的经营状况下的标准。它是一个严格的标准，但经过努力是可以达到的。 9 应使用原料标准数量是指生产实际产量应该使用的直接材料数量(单位材料标准 × 实际产量)。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 25 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 10 应使用人工标准工时(应使用标准工时)是指生产实际产量应该使用的直接人工小时(单位工时 标准 × 实际产量)。 11 全面预算差异(总差异)是指已发生的实际成本和计划成本之间的差异。全面预算差异是一个总 成本的概念。 , 总差异 = (AP × AQ) - (SP × SQ) , AP = 实际价格 , AQ = 实际用量 , SP = 标准价格 , SQ = 标准用量 12 价格差异是指标准价格与实际价格之差乘以实际投入量。也就是单位投入量的实际价格乘以实际 投入量的积与单位投入量的标准价格乘以实际投入量的积之间的差额。 , 价格差异 = (AP - SP)× AQ 即: = (AP × AQ) - (SP × AQ) , AP = 实际价格 , AQ = 实际用量 , SP = 标准价格 13 用量差异是指标准产量与实际产量的差额乘以标准价格。也就是实际投入量乘以标准价格的积与 标准投入量乘以标准价格的积之间的差额。 , 用量差异 = (AQ - SQ)× SP 即: = (AQ × SP) - (SQ × SP) , AQ = 实际用量 , SP = 标准价格 , SQ = 标准用量 14 不利差异是指当实际发生的成本大于预算或标准时所产生的差异。 , 不利差异 = AP > SP 或= AQ > SQ , AP = 实际价格 , AQ = 实际用量 , SP = 标准价格 , SQ = 标准用量 15 有利差异是指当实际发生的成本小于预算或标准时所产生的差异。 , 有利差异 = AP < SP 或= AQ < SQ , AP = 实际价格 , AQ = 实际用量 , SP = 标准价格 , SQ = 标准用量 16 材料价格差异(MPV)是指原材料实际价格和标准价格之差乘以实际采购的原材料数量。 , MPV = (AP × AQ) - (SP × AQ)= AQ(AP - SP) , AP = 实际价格 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production ontly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d ork, so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthwility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 26 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) , AQ = 实际用量 , SP = 标准价格 17 材料用量差异(MUV)是指实际使用的直接材料和实际产量下按标准应使用的直接材料数量之差乘以标准价格。 , MUV = (SP × AQ) - (SP × SQ)= SP(AQ - SQ) , AQ = 实际用量 , SP = 标准价格 , SQ = 标准用量 18 标准材料清单是指在一定的产出水平下列出材料的种类和标准用量的清单。 19 变动间接费用开支差异是指实际变动制造费用和按生产实际产出使用的实际小时得出的预算变动制造费用的差额。 , 变动间接费用开支差异 = (AVOR × AH) - (SVOR × AH)= AH(ANOR - SVOR) , AVOR = 实际变动间接费用分配率 , SVOR = 标准变动间接费用分配率 , AH = 实际直接人工工时 20 变动间接费用效率差异是指实际使用的直接人工小时和标准小时的差额乘以标准变动制造费用率。 , 变动间接费用效率差异 = (AH - SH)SVOR , SVOR = 标准变动间接费用分配率 , AH = 实际直接人工工时 , SH = 标准直接人工工时 21 工资率差异(LRV)是指实际支付的工资率与标准工资率之间的差异乘以实际工时数。 , LRV = (AR × AH) - (SR × AH)= AH(AR - SR) , AR = 实际小时工资率 , SR = 标准小时工资率 , AH = 实际直接人工工时 22 固定间接费用开支差异是指实际发生的固定制造费用与已分配固定制造费用的差额。 , 固定间接费用开支差异 = AFOH - BFOH , AFOH = 实际间接费用 , BFOH = 预算间接费用 23 固定间接费用数量差异是指预算固定制造费用与已分配固定制造费用的差额，它是衡量能力利用程度的一个指标。 24 组合差异是指按实际投入组合比例计算的标准成本和按标准组合比例计算的标准成本之间的差额。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 27 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 25 产出差异(产量差异)是指实际产出与标准产出的差异。也就是标准产量的标准原材料成本和实际产量的标准原材料成本的差异。 26 控制极限是指允许脱离标准的最大偏差。 [编辑] 标准成本法的适用性 标准成本法适用于产品品种较少的大批量生产企业，而对于单件、批量小和试制性生产的企业比较少用。 标准成本法可以简化存货核算的工作量，对于存货品种变动不大的企业尤为适用。 标准成本法关键在于标准成本的制定，标准成本制定的合理性、确实可行性，要求有高水平的技术人员和健全的管理制度。 标准成本法适用于标准管理水平较高而且产品的成本标准比较准确、稳定的企业。我国工业企业的产品成本不能采用标准成本法计算;如果平时按标准成本计算，月末必须调整为实际成本。 [编辑] 定额法与标准成本法的比较 定额法与标准成本法都属于成本计算方法，两者有基本相同的功能和实施环节，都要事先制订产品的目标成本(即定额成本和标准成本)作为产品应该发生的成本，并以此作为成本控制的依据。在此基础上，将实际消耗水平与定额成本或标准成本进行比较，计算脱离目标成本的差异，分析发生差异的原因，采取措施，挖掘潜力，降低成本。但是两种方法又有许多不同之处。 一、制订目标成本的依据不同 1.定额法。定额成本是按现行定额以及计划单位成本、分成本项目(即原材料费用、生产工资费用和制造费用)来制订的。 2.标准成本法。标准成本的制订比较灵活，通常有理想标准成本、正常标准成本、现行标准成本、基本标准成本。标准成本的制订，通常从直接材料成本、直接人工成本和制造费用三方面着手进行。但与定额法不同的是，直接材料成本包括标准用量和标准单位成本两方面;直接人工成本包括标准用量和工资率两方面(计时工资时);制造费用分为变动制造费用和固定制造费用两部分，都是按标准用量和标准分配率来计算。 二、制订目标成本所依据的定额的稳定性不同 1.定额法。由于定额成本所依据的消耗定额就是现行定额，是企业在当时生产技术条件下，在各项消耗上应达到的标准，所以任何一项生产技术有所变化时，现行定额都应予以修订。也就是说，定额法下的定额是可能变化的，应设计一套定额变动计算方法，以计算定额变动的趋势和金额。如:以按新定额计算的单位产品费用与按旧定额计算的单位产品费用之比确定系数的方法，来计算定额变动的差异。 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersork, tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthwso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages per2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to tility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onabout ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 28 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 2.标准成本法。标准成本是有效经营条件下发生的一种目标成本，也叫“应该成本”。它具有较强的稳定性和约束性，一般在一个会计年度内是固定不变的，因此也不用设计相应方法来计算其变动差异。 三、实际成本与目标成本差异的揭示方法不同 1.定额法。脱离定额的差异是指生产过程中各项生产费用的实际支出脱离现行定额或预算的数额。定额法下的差异是通过每一笔领料或加工零件来揭示并通过差异凭证来反映。如核算原材料脱离定额差异的方法有限额法、切割核算法和盘存法三种，其中限额法下的差异凭证又有超额领料单、代用材料领料单等。定额法工作做得很细，而且工作量相当大。 2.标准成本法。标准成本法往往根据一定时期实际产量的实际消耗量和实际价格与实际产量的标准消耗量和标准价格的计算比较来揭示差异，没有专用的差异凭证。如材料成本差异只是通过公式计算，即材料成本差异,实际价格×实际耗用量,标准价格×标准耗用量。标准成本法工作量相对较小，但查明差异原因的工作不是十分细致。 四、实际成本与目标成本差异的设置程度不同 1.定额法。定额法下的差异主要有:脱离定额的差异(即材料、生产工资、制造费用脱离定额的差异)、原材料成本差异或半成品成本差异、定额变动差异等三大类五项，设置口径较粗。 2.标准成本法。标准成本法下的差异主要有脱离标准成本的差异这一类，具体包括材料成本差异(材料用量差异、材料价格差异)，直接人工成本差异(直接人工工资率差异、直接人工效率差异)，变动制造费用差异(变动制造费用开支差异、变动制造费用效率差异)，固定制造费用差异(固定制造费用开支差异、固定制造费用能力差异、固定制造费用效率差异)等四大项九种，设置口径较细。 五、实际成本与目标成本差异的账务处理不同 1.定额法。定额法下，对成本差异的核算较为简单，只核算各成本项目的差异，且不是为各种成本差异单独设置会计科目，而是与定额成本在同一个成本明细账中进行核算。 2.标准成本法。标准成本法下，要为各种成本差异专门设置许多总账科目进行核算，如:对材料成本差异，应设置“材料价格差异”和“材料用量差异”账户;对固定制造费用差异，应设置“固定制造费用开支差异、固定制造费用能力差异和固定制造费用效率差异”等账户，并详列于利润表中。 六、实际成本与目标成本差异的分配方法不同 1.定额法。定额法下，要将成本差异在各种产品之间、完工产品与在产品之间进行分配。具体方法是:脱离定额的差异用定额比例法或在产品按定额成本，在完工产品和月末在产品之间进行分配。材料成本差异一般全部计入完工产品成本，定额变动差异一般按定额比例在完工产品和月末在产品之间进行分配，或在差异额较小时全部计入完工产品成本。 2.标准成本法。标准成本法下，对各种差异分别设差异账户单独归集，在年终予以处理，或者转为销售产品成本，或者直接计入损益。具体方法是:将本期的各种差异，按标准成本的比例分配给期末在产品、期末库存产成品和本期已售产品;或者将本期发生的各种差异全部计入当期损益。我国和西方国家大都采用第二种方法。 七、提供产品成本资料不同 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machisecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a pow 29 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 1.定额法。定额法下，定额变动差异要分摊到产品成本中，将定额成本调整为实际成本。也就是说，定额法下提供的产品成本是实际成本资料，产成品、在产品在资产负债表中以实际成本列示。 2.标准成本法。标准成本法下，产品的实际成本是按标准成本列示的。实际成本与标准成本之间的差异只对改进管理有作用。因此，一般只计算产品的标准成本，不计算产品的实际成本，产成品、在产品在资产负债表上以标准成本列示。这是标准成本法与定额法的根本性区别。 八、提供管理信息的详细程度和侧重点不同 1.定额法。定额法下，成本按成本报表的要求划分成各成本项目，强调对材料成本的控制，而且材料数量要采用各种凭证在日常核算中揭示;其他费用是通过对比实际数和预算数求出差异。 2.标准成本法。标准成本法下，成本必须分为变动成本和固定成本，以分清哪些责任由采购部门负责(如材料成本差异)，哪些责任由车间负责(如材料数量差异)，哪些责任由生产部门负责(如固定费用产量差异)等。资料详细、系统，强调全面管理，有利于各职能部门、生产车间分清责任、相互配合，有利于经济责任制的建立。 什么是定额法, 定额法是以事先制定的产品定额成本为标准，在生产费用发生时，就及时提供 实际发生的费用脱离定额耗费的差异额，让管理者及时采取措施，控制生产费用的发生额，并且根据定额和差异额计算产品实际成本的一种成本计算和控制的方法。 [编辑] 定额法的主要特点 1、成本计算对象是企业的完工产品或半成品。根据企业管理的要求，只计算完工产品成本或者同时计算半成品成本与完工产品成本。 2、成本计算期间是每月的会计报告期。定额法一般用于大批大量生产企业，只能按月进行成本计算。 3、产品实际成本是以定额成本为基础，由定额成本、定额差异和定额变动三部分相加而组成。 4、每月的生产费用应分别定额成本、 定额差异和定额变动三方面分配于完工产品和在产品。 [编辑] 定额法的适用范围 定额法适用于已制定一整套完整的定额管理制度，产品定型，各项生产费用消耗定额稳定、准确，财会人员基本知识、基本技能较强的企业，主要是大批量生产的企业。 由于定额法的成本计算对象既可以是最终完工产品，也可以是半成品，所以定额法既可以在整个企业运用，又可以只运用于企业中的某些车间。 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red plement the longest [document 2004]54 on the issuance of the notice, commitment not to workerstly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure t 30 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) [编辑] 定额法的优缺点 其优点表现在: 1、由于采用定额成本计算法可以计算出定额与实际费用之间的差异额，并采取措施加以改进，所以，采用这种方法有利于加强成本的日常控制; 2、由于采用定额成本计算法可计算出定额成本、定额差异、定额变动差异等项指标，有利于进行产品成本的定期分析; 3、通过对定额差异的分析，可以对定额进行修改，从而提高定额的管理和计划管理水平。 4、由于有了现成的定额成本资料，可采用定额资料对定额差异和定额变动差异在完工产品和在产品之间进行分配。 其缺点表现在: 1、因它要分别核算定额成本、定额差异和定额变动差异，工作量较大，推行起来比较困难; 2、不便于对各个责任部门的工作情况进行考核和分析; 3、定额资料若不准确，则会影响成本计算的准确性。 [编辑] 定额法成本核算程序 [编辑] dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machishould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to s .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use pVolt ... (2) power cord into the drop of bend, entry must be entered after the d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single--phase three-e singleeparater switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 31 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 定额法与标准成本法的比较 定额法与标准成本法都属于成本计算方法，两者有基本相同的功能和实施环节，都要事先制订产品的目标成本(即定额成本和标准成本)作为产品应该发生的成本，并以此作为成本控制的依据。在此基础上，将实际消耗水平与定额成本或标准成本进行比较，计算脱离目标成本的差异，分析发生差异的原因，采取措施，挖掘潜力，降低成本。但是两种方法又有许多不同之处。 一、制订目标成本的依据不同 1.定额法。定额成本是按现行定额以及计划单位成本、分成本项目(即原材料费用、生产工资费用和制造费用)来制订的。 2.标准成本法。标准成本的制订比较灵活，通常有理想标准成本、正常标准成本、现行标准成本、基本标准成本。标准成本的制订，通常从直接材料成本、直接人工成本和制造费用三方面着手进行。但与定额法不同的是，直接材料成本包括标准用量和标准单位成本两方面;直接人工成本包括标准用量和工资率两方面(计时工资时);制造费用分为变动制造费用和固定制造费用两部分，都是按标准用量和标准分配率来计算。 二、制订目标成本所依据的定额的稳定性不同 1.定额法。由于定额成本所依据的消耗定额就是现行定额，是企业在当时生产技术条件下，在各项消耗上应达到的标准，所以任何一项生产技术有所变化时，现行定额都应予以修订。也就是说，定额法下的定额是可能变化的，应设计一套定额变动计算方法，以计算定额变动的趋势和金额。如:以按新定额计算的单位产品费用与按旧定额计算的单位产品费用之比确定系数的方法，来计算定额变动的差异。 2.标准成本法。标准成本是有效经营条件下发生的一种目标成本，也叫“应该成本”。它具有较强的稳定性和约束性，一般在一个会计年度内是固定不变的，因此也不用设计相应方法来计算其变动差异。 三、实际成本与目标成本差异的揭示方法不同 1.定额法。脱离定额的差异是指生产过程中各项生产费用的实际支出脱离现行定额或预算的数额。定额法下的差异是通过每一笔领料或加工零件来揭示并通过差异凭证来反映。如核算原材料脱离定额差异的方法有限额法、切割核算法和盘存法三种，其中限额法下的差异凭证又有超额领料单、代用材料领料单等。定额法工作做得很细，而且工作量相当大。 2.标准成本法。标准成本法往往根据一定时期实际产量的实际消耗量和实际价格与实际产量的标准消耗量和标准价格的计算比较来揭示差异，没有专用的差异凭证。如材料成本差异只是通过公式计算，即材料成本差异,实际价格×实际耗用量,标准价格×标准耗用量。标准成本法工作量相对较小，但查明差异原因的工作不是十分细致。 四、实际成本与目标成本差异的设置程度不同 1.定额法。定额法下的差异主要有:脱离定额的差异(即材料、生产工资、制造费用脱离定额的差异)、原材料成本差异或半成品成本差异、定额变动差异等三大类五项，设置口径较粗。 2.标准成本法。标准成本法下的差异主要有脱离标准成本的差异这一类，具体包括材料成本差异(材料用量差异、材料价格差异)，直接人工成本差异(直接人工工资率差异、直接人工效率差异)，变动制 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workers tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legalso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages per ility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tprocdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 32 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 造费用差异(变动制造费用开支差异、变动制造费用效率差异)，固定制造费用差异(固定制造费用开支差异、固定制造费用能力差异、固定制造费用效率差异)等四大项九种，设置口径较细。 五、实际成本与目标成本差异的账务处理不同 1.定额法。定额法下，对成本差异的核算较为简单，只核算各成本项目的差异，且不是为各种成本差异单独设置会计科目，而是与定额成本在同一个成本明细账中进行核算。 2.标准成本法。标准成本法下，要为各种成本差异专门设置许多总账科目进行核算，如:对材料成本差异，应设置“材料价格差异”和“材料用量差异”账户;对固定制造费用差异，应设置“固定制造费用开支差异、固定制造费用能力差异和固定制造费用效率差异”等账户，并详列于利润表中。 六、实际成本与目标成本差异的分配方法不同 1.定额法。定额法下，要将成本差异在各种产品之间、完工产品与在产品之间进行分配。具体方法是:脱离定额的差异用定额比例法或在产品按定额成本，在完工产品和月末在产品之间进行分配。材料成本差异一般全部计入完工产品成本，定额变动差异一般按定额比例在完工产品和月末在产品之间进行分配，或在差异额较小时全部计入完工产品成本。 2.标准成本法。标准成本法下，对各种差异分别设差异账户单独归集，在年终予以处理，或者转为销售产品成本，或者直接计入损益。具体方法是:将本期的各种差异，按标准成本的比例分配给期末在产品、期末库存产成品和本期已售产品;或者将本期发生的各种差异全部计入当期损益。我国和西方国家大都采用第二种方法。 七、提供产品成本资料不同 1.定额法。定额法下，定额变动差异要分摊到产品成本中，将定额成本调整为实际成本。也就是说，定额法下提供的产品成本是实际成本资料，产成品、在产品在资产负债表中以实际成本列示。 2.标准成本法。标准成本法下，产品的实际成本是按标准成本列示的。实际成本与标准成本之间的差异只对改进管理有作用。因此，一般只计算产品的标准成本，不计算产品的实际成本，产成品、在产品在资产负债表上以标准成本列示。这是标准成本法与定额法的根本性区别。 八、提供管理信息的详细程度和侧重点不同 1.定额法。定额法下，成本按成本报表的要求划分成各成本项目，强调对材料成本的控制，而且材料数量要采用各种凭证在日常核算中揭示;其他费用是通过对比实际数和预算数求出差异。 2.标准成本法。标准成本法下，成本必须分为变动成本和固定成本，以分清哪些责任由采购部门负责(如材料成本差异)，哪些责任由车间负责(如材料数量差异)，哪些责任由生产部门负责(如固定费用产量差异)等。资料详细、系统，强调全面管理，有利于各职能部门、生产车间分清责任、相互配合，有利于经济责任制的建立。 责任成本核算 责任成本核算(Responsibility Cost Accounting) dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 33 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 责任成本核算概述 责任成本核算是在企业内部的责任中心制定责任成本预算，作为该责任中心的成本目标，计算实际成本的差异，进行实际成本的控制和考核的一种成本核算方法。它所计算的脱离责任成本预算的差异，能够对责任中心的员工控制责任成本的成绩和过失进行评价和奖惩，调动责任中心员工的积极性，努力完成责任成本目标。 [编辑] 责任成本核算的主要特点 1(按照企业的组织结构和工艺流程，建立多层次的责任成本中心; 企业根据自身的实际情况和有利于责权利相结合的原则，可在厂部或公司设立一级责任成本中心，按组织结构在各职能部门和生产车间设立二级责任成本中心(包括费用中心)，再按工艺流程在相应的班组建立三级责任成本中心。通过多层次责任成本中心把总预算分解到各责任成本中心的责任成本分预算。 2(划分可控成本和不可控成本，各责任中心的可控成本构成该中心的责任成本; 可控成本指能够为某一责任成本中心控制的成本，是该责任中心通过努力可以完成责任成本预算的成本，必须符合事前能作出具体成本项目和金额的预算;事中能采取措施防止出现偏离成本预算的不利差异;事后能分项目准确计量这三个条件。 可控成本与责任成本中心紧密相联系，是就特定的责任中心而言的。材料的价格差异对采购部门来说是可控的，对耗用材料的生产车间来说是不可控的;材料的用量差异则相反。 可控成本又与不同期间采用不同的成本控制政策相联系，是就某一期间来说的。如某厂决定从7月开始，各车间的专用材料由各车间负责采购，这些专用材料的价格差异，在7月之前是不可控成本;在7月之后又成为可控成本了。 3(责任成本核算的对象是各责任成本中心; 4(成本计算期在责任成本预算时确定，一般应与产品制造成本的计算期相符。 [编辑] 责任成本与产品制造成本的关系 图, 责任成本与产品制造成本关系图 成本项目 产品制造成本 成本项目 责任成本 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workers tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legalso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages per ility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tprocdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 34 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 合计 ? ? ? 合计 产品P 产品Q 直接材料 直接材料 2 500 1000 000 102 500 75 000 20 000 7 500 102 500 直接人工 直接人工 1 000 5 000 6 000 4 000 1 500 500 6 000 制造费用 制造费用 1 500 25 000 26 500 20 000 4 500 2 000 26 500 合 计 合 计 5 000 130 000 135 000 99 000 26 000 10 000 135 00 责任成本核算不同于前面所述的各种制造成本的计算方法。产品生产成本计算的对象均是完工产品的生产成本，按生产费用的发生地点和形成情况分别以产品为对象归集，报告和考核每一产品的生产成本，提供产品生产的盈亏情况。责任成本和产品成本是整个成本计算过程的两条不同的主线。 但是，产品制造成本与责任成本也并非完全不同。在同一个期间，如果各个责任成本中心都只发生可控成本，那么各责任中心的可控成本之和应等于全厂产品制造成本，图表,列示了这种相等关系。但是，各个责任成本中心经常会发生一些预算未列入的不可控成本，这时，各责任中心的责任成本之和与全厂制造成本就不会相等。 [编辑] 责任成本核算的适用范围 责任成本核算的适用范围:适用于管理水平高，易于划分责任成本中心的企业。 责任成本核算要在企业内部明确划分责任成本中心，制定合理的责任成本预算，在日常核算中，还要及时正确登记各责任成本中心的各项成本费用，计算差异并进行成本费用的控制，考核责任成本预算的执行情况，并按规定实施奖惩办法，同时企业还要建立产品制造成本的计算系统，必须在双轨制和单轨制中选择一种核算办法，既增加了核算的工作量，又对企业管理部门，尤其是财务会计部门提出了更高的要求。所以责任成本核算要求企业整体有高质量的管理水平、企业的员工有强烈的责任感和良好的素质、企业的会计核算人员有优良的核算技术。 图, 责任成本核算基本程序 1、责任成本预算 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi- .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuanger switch, move the button switch must be in the 36rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use pmust be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a pow d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using singlesecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box -phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the 35 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 首先，确定某一期间(如某月)的企业全部产品总成本，这是企业领导层的责任成本目标，也是整个企业这个最大责任中心的责任成本预算。 其次，将责任成本总预算分解到二级责任成本中心，详细调查各责任成本中心的可控成本和不可控成本，将可控成本列为该中心的本期责任成本预算。责任成本预算制定的标准是否可行，直接影响到责任成本核算的成败。责任成本的标准应是经过努力可以达到的先进标准，具有可行性和可计量性，才能成为该中心全体员工的奋斗目标。只要存在不可控成本，总预算和分预算就不会相等，尽可能减少不可控成本，才能使总预算实现的可能性增大。 最后，将二级责任成本中心的责任成本预算再分解到三级、四级责任成本中心，形成整个企业的责任成本系统。 2、责任成本明细帐 在双轨制下，成本和费用明细账要分别各个责任成本中心设置，及时登记可控的实际成本和费用。在最基础级的责任成本中心，通过日常的记录，可及时控制成本和费用的超支。在较高层次的责任成本中心，可按月或定期进行汇总，以便及时控制。 在单轨制下，若以产品制造成本为主设置账册，可按原来的方法计算产品的制造成本。但各车间、部门之间耗费的结转均以企业内部的结算价格计价，差异由厂部统一分配计入各种产品，而且成本费用明细账也需要划分可控成本与不可控成本，再把可控成本分到各责任中心，以便计算各责任成本中心的实际责任成本。若以责任成本为主设置账册，可以直接提供责任成本但必须将可控和不可控成本分别分配记入各种产品成本，根据各产品分配的可控和不可控成本之和计算各产品的制造成本。 下面以图表3 列示某车间第?班组的责任成本表和该车间的责任成本表。 表3 ?班组责任成本表 20××年6月 单位:元 责任成本项目 预算成本 实际成本 差异 直接材料 50 000 50 500 +500 直接人工 6 000 5 900 -100 废品损失 - 1 000 +1 000 可控成本合计 56 000 57 400 +1 400 表4 车间责任成本表 20××年6月 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red plement the longest [document 2004]54 on the issuance of the notice, commitment not to workerstly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure t 36 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 单位:元 责任成本项目 预算成本 实际成本 差异 ?班组责任成本 56 000 57 400 +1 400 ?班组责任成本 110 000 109 800 -200 ?班组责任成本 150 000 150 850 +850 车间制造费用 40 000 41 000 +1 000 可控成本合计 356 000 359 050 +3 050 [编辑] 标准成本法、定额成本法与责任成本核算的比较 一、标准成本法、定额成本法与责任成本核算的相同点 都要制定成本目标，计算差异把成本计算与成本控制、成本分析结合起来。 二、标准成本法、定额成本法与责任成本核算的不同点 1(成本计算对象不同。 标准成本法和定额成本法都是以产品为成本计算对象;责任成本核算是以责任中心作为成本计算对象。 2(成本分类不同。 标准成本法和定额成本法都以产品成本的三个项目来分类，标准成本法还划分固定成本和变动成本，但都不按可控性分类;责任成本核算虽然也分直接材料、直接人工和制造费用三项，但主要是按可控性分类，把可控成本归入各责任成本中心。 来自 联产品(joint products) [编辑] 什么是联产品 联产品是指用同一种原料，经过同一个生产过程，生产出两种或两种以上的不同性质和用途的产品，这些产品在经济上有不同性质和用途的产品，这些产品不仅在经济上有重要的意义，而且属于企业生产的主要目的。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 37 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 企业的原材料，经过同一生产过程以后，从中分离出各种联产品。而联产品分离这个点称为分离点。分离点前发生的成本称为联合成本或共同成本，分离以后有的可直接销售，有的需要进一步加工后再销售。而进一步加工的成本称之为可归属成本。 [编辑] 联产品的主要特点 (1)都是企业的主要产品，是企业生产活动的主要目标。 (2)销售价格较高，对企业收入有较大贡献。 (3)要生产一种产品，通常要生产所有联产品，其种类一般分为补充联产品和代用联产品。 尽管联产品有明显的特点，但它与副产品的区分实际上并不固定，而是随时间或地点等因素发生改变。 例如:石油工业原先以煤油作为联产品，汽油作为副产品，后来则反过来，到了1928年把汽油和加热用油都作为联产品([美]约翰J?W?纽纳等著:《成本会计原理与实务》，立信会计图书用品社1988年)。又如肥皂厂把肥皂作为主产品，甘油为副产品，到了战争的非常时期，又把它们都作为联产品。 [编辑] 联产品的成本计算 联产品从原料投入到产品销售要经过三个阶段:分离前、分离时和分离后。分离前在联合生产过程发生的费用汇总后确定联合成本。联产品分离时的分离点或分裂点是最关键的，它是联合生产过程的结束。在分离点就必须采用可行的分配办法，将联合成本分配于各联产品。分离后，不需进一步加工即可销售或结转的联产品，其成本就是分配的联产品成本。分离后如需进一步加工的，继续加工费用为直接费用的可直接计入，为间接费用的应在相关的产品间分配计入。联合成本加上继续加工成本为该产品的销售成本。 [编辑] 联合成本的分配方法 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production ontly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d ork, so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthwility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 38 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 联合成本的分配可采用产量分配法、系数分配法、销价分配法和耗料分配法。这几种方法，企业可根据实际情况选用。下面通过具体的例子进行说明和比较。 [例] 某企业在同一生产过程生产出联产品A、B、C，联产品A与B可直接销售，联产品c要追加130 000元继续加工费用后销售。联合成本500 000元采用各种方法分配如下: 1. 产量分配法; 联产品在同一过程中分离出时，从理论上说，各种联产品产量会形成一定的比例，实际产量由于各种生产条件的影响和制约与理论产量可能有所偏离，在化工企业表现得比较突出。理论产量与实际产量分配过程如图表1、表2所示。 表1 联合成本按理论产量分配表 理论产量 单位成本 产品 分配率 联合成本分配 (吨) (元/吨) A 10 100 000 10 000 B 15 150 000 10 000 C 25 250 000 10 000 合计 50 10 000 500 000 表2 联合成本按实际产量分配表 实际产量 单位成本 产品 分配率 联合成本分配 (吨) (元/吨) A 7.5 83 333 11 111.11 B 15 166 667 11 111.11 C 22.5 250 000 11 111.11 合计 45 11 111.111 500 000 2. 系数分配法; 用产量分配法比较简便，但它假定各种联产品的单位成本相同，联合成本只与产量相关，在许多情况下与实际不符。系数分配法则以产量为基础，各种产品都与 标准产品折算一个系数，按标准产量分配联合成本，就比按产量直接分配要准确。假定A产品为标准产品，系数确定为1，B、C产品的系数分别为0.5和 1.5，按计划产量系数和实际产量系数分配过程如图表3所示。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machishould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to s .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use pVolt ... (2) power cord into the drop of bend, entry must be entered after the d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single--phase three-e singleeparater switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 39 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 表3(A) 联合成本按计划产量系数分配表 计划产量 标准产量 单位成本 产品 系数 分配率 联合成本分配 (吨) (吨) (元/吨) A 6.5 1 6.5 65 000 10 000 B 15 0.5 7.5 75 000 5 000 C 24 1.5 36 360 000 15 000 合计 45.5 50 10 000 500 000 表3(B) 联合成本按实际产量系数分配表 实际产量 标准产量 单位成本 产品 系数 分配率 联合成本分配 (吨) (吨) (元/吨) A 7.5 1 7.5 76 923 10 256.40 B 15 0.5 7.5 76 923 5 128.20 C 22.5 1.5 33.75 346 154 15 384.62 合计 45 48.75 10 256.41 500 000 3. 销价分配法; 不同的联产品，销售价格会有不同。在一般情况下，高销价与高成本是相配合的，当然，销价还与市场供求关系有关。销价分配法从另一个侧面来弥补产量分配法的不足。 表4 联合成本按销价分配表 销价 单位成本 产品 计划产量(吨) 销售收入 继续加工成本 净收入 分配率 联合成本分配 (元/吨) (元/吨) A 7.5 20 000 150 000 150 000 93 750 12 500 B 15 7 000 105 000 130 000 105 000 65 625 4 375 C22.530 000675 000545 000340 62515 139 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersthis issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legaltly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perdrainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc ork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 40 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 合计 45 800 000 0.625 500 000 4. 耗料分配法。 如果A、B、C产品为混合原料生产的不同等级产品，混合原料中优质的部分可生产高级产品优价出售，劣质部分只能产出低级产品低价出售。混合原料如果分等级购入时，优质部分也是高价的，可以根据价格确定系数，按价格系数计算标准产量进行分配，如图表,所示。 表, 联合成本按耗料分配表 单位成本 产品等级 产量 耗料系数 标准产量 分配率 联合成本分配 (元/吨) 一级 7.5 1.4 10.5 120 690 16 092 二级 15 1 15 172 414 11 494 三级 22.5 0.8 18 206 896 9 195 合计 45 43.5 11 494.252 500 000 副产品(byproducts/by-products) 什么是副产品 副产品是指在生产主要产品过程中附带生产出的非主要产品。 副产品的特点 副产品的主要特点: (1)副产品是企业的次要产品，不是企业生产活动的主要目标。 (2)销售价格较低，销售收入大大低于主产品，在企业总销售收入中的比重很小。 副产品的成本计算 主副产品的区分并不是绝对的，甚至可以相互转化。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machimust be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a pow .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36 41 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 原来的副产品，由于新的用途而提高售价，就可能从副产品上升为主产品。例如，焦炭与煤气就取决于企业的生产目标，以生产煤气为主的企业，煤气为主产品，焦炭为副产品;以生产焦炭为主的企业，则反之。 副产品既是次要产品，对企业的收入和利润都影响甚微，通常确定副产品的扣除价格从联合成本中扣除，所以副产品成本计算的关键是副产品的计价。 1.副产品的扣除成本为0。 当副产品价值极微时，假定其分配的联合成本为0，联合成本全部由主产品负担，副产品的收入直接列入利润表的其他业务利润。 2.副产品只负担继续加工成本。 联合成本归主产品，副产品的收入列其他业务收入，副产品继续加工成本列其他业支出。 3.副产品作价扣除。 把副产品的销售价格扣除继续加工成本、销售费用、销售税金及合理利润后作为扣除价格，再从联合成本中扣除。 副产品扣除单价,单位售价,(继续加单位成本，单位销售费用，单位销售税金，合理的单位利润) 4.联合成本在主副产品间分配。 如果副产品在企业销售额中还能占据一定的比例，可以按照联产品分配的办法来分配联合成本，使副产品占少量成本，这种方法相对准确。副产品所分配的联合成本加上继续加工成本就是副产品的成本。 [编辑] 副产品的计价方法 可以按照售价减去税金和按正常利润率计算的销售利润后的余额计价;也可以在此基础上确定固定的或计划的单价，以固定的或计划的单价计价。副产品的计价额，一般从总成本的原材料项目中扣除。 对副产品进行正确的计价，对正确计算主副产品的成本很重要。 (二)主、副产品分离前后的成本计算 如果副产品与主产品分离以后，还需要进一步加工，才能形成市场所需的产品。在这种情况下，还应根据副产品加工生产的特点和管理要求，采用适当的方法单独计算副产品的成本。 (三)副产品成本按计划单位成本计算 如果副产品加工处理所需时间不长,费用不大，为了简化成本计算工作, 副产品也可以按计划单位成本计价，而不计算其实际成本。 这样从主、副产品的生产费用总额中扣除按计划单位成本计算的副产品成本后的余额，即为主产品的成本。 【案例1】资料: ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red plement the longest [document 2004]54 on the issuance of the notice, commitment not to workerstly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure t 42 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 1、 某农具厂按分类法计算产品成本。该厂生产的甲、乙、丙三种产品属于小型铁农具类。 其原材料和生产工艺相近。5月份生产甲产品4000把，乙产品1500把，丙产品2400把;月末在产品，甲产品160把，乙产品240把。 2、本月该类产品的生产费用为:直接材料费21030元，直接人工费7428元，制造费用8240元;月初在产品成本为:直接材料费720元，直接人工费240元，制造费用280元。 3、 各种产品成本的分配方法是:原材料费用按事先确定的耗料系数比例分配;其他费用按工时系数比例分配。耗料系数根据产品的材料消耗定额计算确定，工时系数根 据产品的工时定额计算确定。材料消耗定额为:甲产品1.2公斤，乙产品1.8公斤，丙产品0.24公斤，以甲产品为标准产品。工时定额为:甲产品0.8小 时，乙产品1.6小时，丙产品0.4小时。各种产品均是一次投料，月末在产品完工程度为50,。 要求:(1)编制系数计算表，确定甲、乙、丙三种产品的用料系数和工时系数。 (2)编制标准产品产量计算表，计算完工产品和月末在产品的标准产品产量(即总系数)。 (3)编制类别成本计算单，计算类别完工产品成本和月末在产品成本。 (4)编制产品成本计算表，计算甲、乙、丙完工产品成本。 编制各产品系数折算表如下: (1)系数计算表 产品名称 原材料消耗定额(公斤) 耗料系数 工时消耗定额(系数) 工时系数 甲 1.2 1 0.8 1 乙 1.8 1.5 1.6 2 丙 0.24 0.2 0.4 0.5 (2)标准产品产量计算表 原材料 加工费 产成品产量项目 (把) 耗料产成品折合在产品实在产品折合工时产成品折合在产品折合在产品折合 系数标准产量际数量标准产量系数标准产量约当产量标准产量 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machishould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to s .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use pVolt ... (2) power cord into the drop of bend, entry must be entered after the d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single--phase three-e singleeparater switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powsecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 43 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 甲产4000 1 4000 160 160 1 4000 80 80 品 乙产1500 1.5 2250 240 360 2 3000 120 240 品 丙产2400 0.2 480 0.5 1200 品 合计 6730 520 8200 320 标准产品产量(总7250 8250 系数) (3)类别产品成本计算单 产品类别:小型铁农具类 单位:元 摘要 直接材料 直接人工 制造费用 合计 月初在产品成本 720 240 280 1240 本月发生费用 21030 7428 8240 36698 费用合计 21750 7668 8520 37938 产成品标准产品产量 6730 8200 8200 在产品标准产品产量 520 320 320 标准产品产量合计 7250 8520 8520 费用分配率 3 0.9 1 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersn fultly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d grant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, and on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 44 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 完工产品成本 20190 7380 8200 35770 月末在产品成本 1560 288 320 2168 (4)类内各种产成品成本计算表 原材料标准产品产量 工时标准产品产量 项目 产量 直接材料 直接人工 制造费用 合计 (耗材总系数) (工时总系数) 费用分配率 3 0.9 1 甲产品 4000 4000 12000 4000 3600 4000 19600 乙产品 1500 2250 6750 3000 2700 3000 12450 丙产品 2400 480 1440 1200 1080 1200 3720 合计 6730 20190 8200 7380 8200 35770 等级品(grade) 什么是等级品 等级品是指企业在同一生产过程中，以相同的材料生产出品种相同，但质量不同的产品。 等级品的成本计算 按照产品的不同质量，在产品检验时要分为不同等级，制定不同的售价。等级品的成本可能不同，也可 能相同。总成本在等级品中的分配主要采用两种方法: (一)按实际产量分配 如果不同的等级品是运用相同的材料，经过相同的生产过程而制造出来的，是生产和管理的原因(如违反操作规程、技术不熟练等)造成了不同等级，那么它们应负担相同的成本，就可按实际产量直接把总成本分到每一种等级品中，各种等级品的单位成本相同。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machiVolt ... (2) power cord into the drop of bend, entry must be entered after the .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use per switch, move the button switch must be in the 36 d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using singlemust be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a pow-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box 45 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 不同售价要负担相同的成本，等级较次的产品，售价低，成本就相对高了，正可以从低利或亏损来发现生产管理中存在的问题。 (二)按系数分配 如果等级品是由于原料的质量、工艺技术条件不同引起的，难以控制产品的质量，那么不同的等级品应负担不同的成本。如不同煤层的煤炭可能含量不同，采掘 出不同等级的煤;漂泊粉的含氯量不同分为不同的等级;电子器件等由于电源、电压等的不同也分为不同等级。等级品按系数分配时可以按售价制定系数，也可以根 据含量等其他工艺参数制定。 以煤产品为例，按系数分配生产费用于等级品中，分配表如图表 1 所示。 表1 等级品生产费用分配表(按售价分配) 产品 产量(吨) 系数 标准产量 分配率 生产费用分配 单位(元/吨) 单位成本(元/吨) 一级 2 000 120 1.2 2 400 192 000 96 二级 3 000 110 1.1 3 300 264 000 88 三级 3 600 100 1.0 3 600 288 000 80 合计 8 600 9 300 80 744 000 表1(B) 等级品生产费用分配表(按含量分配) 产品 含碳量 系数 产量 标准产量 分配率 生产费用分配 单位成本(元/吨) 一级 90% 1.13 2 000 2 260 186 000 93.00 二级 85% 1.06 3 000 3 180 261 717 87.24 三级 80%1.003 6003 600296 28382.30 合计 8 600 9 040 82.30 744 000 企业管理 企业管理(Business Management)是对企业的生产经营活动进行组织、计划、指挥、监督和调节等一系列职能的总称。 企业管理的发展阶段 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersork, tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthwso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages per2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to tility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onabout ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 46 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 企业管理的发展大体经历了3个阶段: ?18世纪末,19世纪末的传统管理阶段。 这一阶段出现了管理职能同体力劳动的分离，管理工作由资本家个人执行，其特点是一切凭个人经验办事。 ?20世纪20,40年代的科学管理阶段。 这一阶段出现了资本家同管理人员的分离，管理人员总结管理经验，使之系统化并加以发展，逐步形成了一套科 学管理理论。 ?20世纪50年代以后的现代管理阶段。 这一阶段的特点是:从经济的定性概念发展为定量分析，采用数理决策方法，并在各项管理中广泛采用电子计算 机进行控制。 企业管理的内容 ?计划管理 通过预测、规划、预算、决策等手段，把企业的经济活动有效地围绕总目标的要求组织起来。计划管理体现了目 标管理。 ?生产管理 即通过生产组织、生产计划、生产控制等手段，对生产系统的设置和运行进行管理。 ?物资管理 对企业所需的各种生产资料进行有计划的组织采购、供应、保管、节约使用和综合利用等。 ?质量管理 对企业的生产成果进行监督、考查和检验。 ?成本管理 围绕企业所有费用的发生和产品成本的形成进行成本预测、成本计划、成本控制、成本核算、成本分析、成本考 核等。 ?财务管理 对企业的财务活动包括固定资金、流动资金、专用基金、盈利等的形成、分配和使用进行管理。 ?劳动人事管理 对企业经济活动中各个环节和各个方面的劳动和人事进行全面计划、统一组织、系统控制、灵活调节。 企业管理的职能 ?计划职能 这是把企业的各项经营管理活动按照实现企业目标的要求，纳入完整方案的全部管理活动。 ?组织职能 这是按照已制定的计划，把企业各种资源从分工协作、部门环节、时间空间等方面系统地结合起来，使之组成协 调一致的有机整体，达到企业资源的最佳配置和有效利用。 ?指挥职能 它是指管理者根据自己的责任和权限，借助指示、命令等权力手段和权威，有效地指导下属机构和人员履行其职 责，以实现计划任务。 ?监督职能 它是指根据企业经营目标、计划、规范和经济原则，对企业的实际经营活动及其成果进行监督、检查和分析，纠 正计划执行中的偏差，确保计划目标的实现。 ?调节职能 这是为使企业各个方面的关系和各种活动不发生矛盾，建立良好的关系，成为和谐的有机整体而进行的协调活动。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machier switch, move the button switch must be in the 36 .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangmust be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a powrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use psecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the - 47 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) ?用人职能 选拔企业需要的人才，为企业创造更大的价值。 企业经营目标 企业经营目标(Corporate Business Objective/Business Objectives) 什么是企业经营目标 企业经营目标是在一定时期企业生产经营活动预期要达到的成果，是企业生产经营活动目的性的反映与体现。是指在既定的所有制关系下，企业作为一个独立的经济实体，在其全部经营活动中所追求的、并在客观上制约着企业行为的目的。这一定义的特点是:1.整体性。 2(终极性。3(客观性。 企业经营目标,是在分析企业外部环境和企业内部条件的基础上确定的企业各项经济活动的发展方向和奋斗目标,是企业经营思想的具体化。 企业经营目标不止一个，其中既有经济目标又有非经济目标，既有主要目标，又有从属目标。它们之间相互联系，形成一个目标体系。其主要内容为:经济收益和企业组织发展方向方面的内容构成。它反映了一个组织所追求的价值，为企业个方面活动提供基本方向。它使企业能在一定的时期、一定的范围内适应环境趋势，有能使企业的经营活动保持连续性和稳定性。 企业经营目标的实际意义 1、企业经营目标是价值评估的基础之一。 不同的企业其经营目标是不同的，例如，改革开放前我国的国有企业的经营目标就是能完成上级主管部门下达的经营任务;承包制下的国有企业只要能完成期内利润指标即可(不管是怎么完成的)。不同经营目标的背后实际上反映了不同的企业制度。 2、企业经营目标是战略体现 企业长期经营目标是企业发展战略的具体体现。许多企业在谈到企业长期经营目标时只是想到销售额要达到多少、利润要达到多少，这如同谈到一个孩子的发展时只想到身高、体重要达到多少一样过于狭隘。在我们的企业长期经营目标里不仅仅包括产品发展目标、市场竞争目标，更包括社会贡献目标、职工待遇福利目标、员工素质能力发展目标等。 企业经营目标的三大理念 1、客户利益至上 日益激烈的市场竞争进一步强化了企业的客户意识，计算机、信息与网络技术、柔性生产技术为企业提供了增进客户利益的手段。客户利益的目标导向具体表现为以下三个方面。 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workers tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perork, ility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legalhe construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 48 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) (1)市场营销的理念从4P转向4C。自从20世纪中叶尤金?麦卡锡提出市场营销的4P组合即产品、价格、渠道、促销(Product，Place， Price，Promotion)以来，主导了全球商业活动几十年。20世纪末，市场营销理念发生根本变化，由4P转向4C即客户需要、客户成本、客户便利和客户沟通(Consumer，Cost，Convenient，Communication)，企业经营彻底由生产者导向转变为消费者导向。 (2)深度为客户服务。为了满足不同顾客的需要，企业广泛采用柔性生产系统，企业生产策略由以往提供大批量标准化产品转向发展个性化服务。在计算机领域，戴尔公司开了个性化服务先河，目前国内海尔集团已经在电冰箱等产品方面开始按顾客要求定制;美国Custom Foot公司使用分别针对每个顾客左脚和右脚的13种精确的、个性化的测量标准定制鞋子，在某个顾客提供所需鞋子的信息以前，公司一只鞋也不生产。在民用住宅、航空、汽车、软件等行业，吸收客户直接参加产品开发，深度满足客户要求。企业主动为客户排忧解难，从注重提供一种种产品转向提供完整的解决方案; (3)企业不断增加投入以满足客户需要。近年来企业不惜投资建立客户关系管理系统CRM，及时了解客户的需求;实施流程再造，降低成本，缩短供货周期，对客户要求立即做出反应;据CSC Index公司1994年对621家北美与欧洲大公司调查，流程再造在欧美企业已得到迅速推广，北美497家的69,，欧洲124家的75,已经进行了一个或多个再造项目，余下的公司有一半也在考虑这样的项目。 惠普的经营目标 惠普的创始人之一比尔?休利特说过，惠普从来没有把利润最大化作为我们的经营目标，但也从来没有把利润放在所有考虑问题之外。我们有七大目标:培养、发展忠诚的客户;合理利润(超过行业平均水平);行业领导地位(保持在第一、第二位，并形成规模)、持续增长(有动力和潜力)、员工发展、团队领导力提升和社会责任。这些目标如同齿轮一样紧紧咬合在一起，牵一发而动全局。我们最重视的就是培养、发展忠诚的客户。 8s管理法(8s Management) 8s管理法简介 在整理、整顿、清扫、清洁和素养5S管理的基础上，结合现代企业管理的需求加上学习(study)、安全(safety)、和节约(saving)，推出8S管理的理念。 8s含义如下: 整理:留下必要的，其他都清除掉 整顿:有必要留下的，依规定摆整齐，加以标识 清扫:工作场所看得见、看不见的地方全清扫干净 清洁:维持整理、清扫的成果，保持干净亮丽 素养:每位员工养成良好习惯，遵守规则，有美誉度 安全:一切工作均以安全为前提 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machi- .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuanger switch, move the button switch must be in the 36rimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use pmust be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a pow d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using singlesecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box -phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the 49 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 坚持:项目活动一定要持之以恒 节约:不断的减少企业的人力、成本、空间、时间、物料的浪费。 8s管理法的目的 使企业在现场管理的基础上，通过创建学习型组织不断提升企业文化的素养，消除安全隐患、节约成本和时间。使企业在激烈的竞争中，永远立于不败之地。 案例 XX总公司机修公司XX机械修造厂钻修车间现有职工64人，其中干部3人，党员10人，团员青年31人。下设钻修一班、钻修二班、焊工班、试车班、综合班5个生产班组，主要承担着钻井总公司各种大、中型钻井设备大修理和现场服务工作。2006年以来，该车间从强化基础工作入手，学习先进的管理经验，积极推行“8S”管理方法，规范了员工的行为，优化了作业环境，强化了现场管理，推进了标准化车间建设。 为了将这个管理方法很好推进，该车间成立了“8S”管理领导小组，从组织实施、考核达标等方面制定出了切实可行的推行方案，形成了《钻修车间“8S”管理》、《“8S”管理标准》、《“8S”提示卡》、《“8S”管理手册》、《“8S”考核卡》，涵盖各岗位、场所及所有物品的管理，将一切生产活动都纳入“8S”管理之中。同时，根据工作需要，区分不同重点，在现场管理上侧重了整理、整顿、清扫、清洁，使每个岗位的各项工作、各种工具、修理产品、材料配件、杂物及工作台上的物品等都按“8S”规范的标准管理;在现场服务上侧重了准时、标准，把每一处服务的内容、态度、质量都用一个“8S”考核卡进行制约，让服务者严把标准，准时、优质完成任务，尽量缩短因设备维修而造成的等停时间;在员工队伍建设上侧重了自检、素养，让每一位员工正确利用企业管理制度、岗位操作规程，认真做好岗位修理工作的自检自查，反思当天的工作和表现。 1.运用“8S”管理 推进标准化车间建设 要使“8S”产生良好的管理效应，关键在于落实。该车间在运用“8S”管理、创建标准化车间的过程中，以班组、岗位为重点，严格责任落实，将班组长定为现场管理第一责任人，岗位长定为每台设备修理现场第一监督人，通过对现场、标准、员工行为的规范，奠定了管理向标准化迈进的基础。 一是制定基准整理现场。整理是“8S”活动的初始环节，也是企业现场管理的基础工作，做好这个环节的工作是顺利推行“8S”的前提。该车间按照“8S” 管理要求，对地面上的各种搬运工具、成品、半成品、材料、个人物品、图纸资料等进行全面检查并做好详细记录，然后通过讨论，制订出判别基准，判断出每个 人、每个生产现场哪些东西是有用的，哪些是没用的，对于不能确定去留的物品，运用挂红牌方法，调查物品的使用频度，按照基准，对工位上个人用品、损坏的工 具、废弃的零配件进行彻底清除，对个人生活用品专门设计制作了56个工具箱、8个资料柜、2个碗柜等，进行统一管理。通过这一环节，共平整出场地223平方米，清除废旧物品10余吨，为现场定置管理打下了基础。 二是实施定置管理。机械修理设备多，物品门类繁多，现场管理难度大，该车间严格按照“8S”的要求，实行现场定置定位管理，将现场划分为成品区、修理区(工作区)、待修区、废料区，并用标志线区分各区域，对现场物品的放置位置按照100%设定的原则，根据产品形态决定物品的放置方法，实行三定管理，即定点:放在哪里合适;定容:用什么道具;定量:规定合适的数量，对大到进厂设备、成品设备，小到拆卸零配件、手工具的摆放，都规定了标准的放置位置，焊制零配件架62个，重新摆放零配件5231 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workerstly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d so that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages perility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onork, he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthw2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to t about ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 50 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 件。 按照车间工作区域平面图，建立清扫责任区，标识各责任区及其负责人，将各责任区细化成各自的定制图，做到从厂区到车间、从场地到每一台设备、从一个工位到 一个工具箱都细化到人头，规定例行清扫的内容，严格清扫。通过定置管理，设备零配件专位存放，修理现场清洁规范，过去修理过程中经常出现的零配件丢失、安 装清洁度得不到保证等顽疾得到了彻底根治。 三是规范管理落实标准和准时。标准、准时要素主要是针对机修质量及机修保障问题提出的，该车间针对电动钻机等新增修理项目，测绘修订了《ZJ20B型钻机修理技术标准》、《钻机往复式活塞空气压缩机修理标准》等10项技术标准;将设备解体检验记录、组装检验记录统一为《设备检验卡片》和《设备修理关键点控制卡片》;将所有制度、操作规程、技术标准等整合规范为统一的基础管理标准，分类编制成册，下发到班组;对班组会议记录本、HSE综合记录本、职工考核表、考勤记录本等各项资料设定统一格式，并对填写进行了统一规范。为了便于操作，将8项岗位责任制、26项操作规程、11项管理制度、22条基层建设、企业管理和安全、质量管理的理念及警示语制作成标志牌，放置、悬挂在工作场所适宜位置，使职工操作时便于对照和检查。针对机修保障的准时要求，成立了油井、气井、机修和前保应急四个保障小组，在接到钻井队和项目部的指令后，两小时之内必须领好材料并出发，对钻井队要更换的设备提前修好，准时更换。 四是规范行为提升素养。提升职工素养，是“8S”管理的落角点，该车间在职工行为规范中，针对职工岗位操作中的习惯性违章和工具使用后随手乱放等行为,以规范日常操作行为为重点，从最简单的“起吊重物不拴引绳、喷漆作业不戴口罩”等习惯性违章抓起，收集编写了《员工日常行为规范手册》，人手一册，相互监督遵守。对以往比较零乱的起吊绳套焊制专用支架，分规格、型号、起吊吨位进行了明确标识和定位，逐步纠正职工过去“随用随放、随用随扔”的不良习惯，提高了规章制度、工艺标准的执行力。对各岗位、场所及所有物品的管理，全部细化分解到每个具体责任人和巡查人，做到“四到现场”、“四个做到”:即心里想着现场、眼睛盯着现场、脚步走在现场、功夫下在现场;熟知每一个工艺流程、准确掌握每一个工序、正确启停每一台设备、果断排除每一项故障。每天根据作业内容不同，采用操作人员自己识别、班组长帮助分析、车间管理干部现场监控、安全员加大巡查力度等一系列措施，对“8S”执行情况进行反思，从一点一滴上培养职工“只有规定动作、没有自选动作”的良好习惯和扎实作风。 同时，该车间严格考核激励机制，按优秀员工(18%)、合格员工(80%)、末位员工(2%)的比例，每月对“8S”管理运行情况进行考评，对优秀员工给予奖励，对末位员工进行教育培训，并注重捕捉“8S”管理的闪光点，将创建学习型班组、标准化班组、评先创优活动等溶入管理之中，确保“8S”管理方法的推行力度，增强了员工参与“8S”管理的热情。 2.实施“8S”管理 产生良好管理效应 该车间通过实施“8S”管理，推行标准化车间建设，产生了“四个提高”的管理效应。 一是提高了员工素质。“8S”管理提升了员工的素质，有16人在机修公司、总公司组织的技术比武中获得了一、二、三等奖，许多技术骨干在改善修理环境、改进工艺管理、提升修理质量的过程中，改造、创新了10多 项工艺、工序、工装设施，解决了现场管理、质量检测等诸多问题。特别是自行设计制造的钻井设备清洗装置，通过利用蒸汽锅炉的热能，配合合理的化学药品配 方，控制池内温度，掌握浸泡时间，实现了腐蚀剥落漆皮，清洗泥土、油污之效果，解决了修理现场的脏、乱、差，提高了所修设备外观质量。与兰州XX机械研究所联合研制的钻井设备综合试验台，实现了以全程控制气路、电路、传感线路的方式，对绞车、泥浆泵、水龙头、转盘等10大类47种设备的加载试验，运用计算机远程遥控测试了各种钻井设备的冲次、压力、排量、油温、轴承温度、输入扭矩等20多项技术参数，全程记录打印测试数据和曲线，填补了局内钻井设备加载试验的空白，把多年来存在的钻井设备修理质量问题基本解决在了厂内。 dy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1)e. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturproof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety devic-and rain-(1) it must be against objects madenes: pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machisecurity rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box .1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible30ma/0ater, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current ction frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the wtruction, erection of bamboo protecolor" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line cons-ng a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuangrimpiound (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, cless than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) gr f notswitch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth o c resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up,lastimore than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use p d, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length notgrounoverhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried under 6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required forprotection of zero (ground), equipped with a brake leak. ( phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable-hole outlets, top loading protector, using single-phase three-e singleeparatshould be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to sfuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing Volt ... (2) power cord into the drop of bend, entry must be entered after the -er switch, move the button switch must be in the 36must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a pow 51 security rope fence. (2) must be equipped with the rope tube protection. (3) position of the switch box must be placed correctly, prohibit reverse switch operation sight must be good, if push button switch, the operator has a power switch, move the button switch must be in the 36-Volt ... (2) power cord into the drop of bend, entry must be entered after the fuse before going into the switch inside the oven to complete the grounding and zero connection terminal Board, metal casing should be zero protection. (3) tap inside the box where the air switch, GFCI above to set a separate switch. (4) the box to separate single-phase three-hole outlets, top loading protector, using single-phase equipment must be equipped with a monophase plug of the power supply. (5) where a mobile switch box, housing a reliable protection of zero (ground), equipped with a brake leak. (6) to be clearly separated from the "power", "illumination", "welding". 3, electricity lines: (1) electric line, required for overhead installation of resilient rubber sheathed cable or plastic. Adopted at the lane or road protection pipe buried underground, set up signs, connectors must be overhead or located connector box. (2) rubber cable portable power tools, lead length not more than 5 m from the switch box, without joints. (3) use mobile power tools and lighting are soft rubber cord, do not use plastic resin line instead. (4) temporary wiring installations, use a rubber or plastic insulated wires must be knob cables set up, switch set. 4, grounding and zeroing device: (1) grounding electrode available angles, steel of not less than two, depth of not less than 2 m and not less than 2.5 metres in distance between two grounding, grounding resistance is less than 4 ohm. (2) ground (neutral) wires using insulated copper wire, do not use aluminium wire for grounding (neutral) wire joints by welding, crimping a reliable electrical connection. (3) rubber cable core in the "black" or "green/Huang Shuang-color" line as the ground wire. 5, high voltage line protection: (1) in the vicinity of overhead power transmission line construction, erection of bamboo protection frame. (2) in the vicinity of high voltage cable erection Derrick (gantry), scaffolding outside power lines above the water, all safety nets (Booth). 6, handheld or mobile motor: switch box must have leakage protection devices, leakage current 30ma/0.1s, 15mA/0.1s wet job (includes the following equipment: vibration machine, polishing machine, ramming machines, submersible pumps, electric hand Planer, hand drills, grinders, cutters, pipe threader, moving lights, and so on). 7, mixer, mortar machines: (1) it must be against objects made-and rain-proof sheds. (2) drainage must be smooth, with gutters and sedimentation ponds. (3) the mixer lever must have a safety device. (4) must have a good ground (zero) device. (5) the gravel yard walls must be sturdy and reliable. (6) complete horizontal mortar mixing Drum booth. 8, hoist: (1) 二是提高员了员工的安全意识。员工普遍熟知安全生产的方针政策、规章制度、岗位应知应会，清楚并能正确预防、削减岗位作业中的隐患和风险，实现了无大小人身、设备事故。2006年被评为钻井总公司安全生产先进集体。 三是提高了现场管理水平。车间推行了管理人员“走动式管理”，各位管理人员每日坚持携带《“8S” 管理手册》两次到相应的岗位、场所进行巡视检查，现场解决实际问题;对解体、清洗、修理、装配、试车等工序过程中易出现的质量问题，建立质量管理点，设立 《设备修理检验卡片》、《设备修理质量控制点卡片》，实行专人看板管理，推进了质量管理的工序化、严格化。同时，现场管理出现了“五大变化”: , 办公室、公房墙面干净，窗明地洁; , 场地清洁、区域清晰，布局合理、通道畅通、分类摆放、整齐文明; , 更衣室、休息室统一标准，统一管理，干净利索，无臭味、无杂物、无乱摆乱放现象; , 工具箱规格统一，干净无油污，工具定置定位管理，无多余工件、工具和杂物; , 自用设备无油泥，无滴漏，真正实现了轴见光和槽见沟，“四 不漏”、见本色。 四是提高了工作效率。2006年，完成设备修理835.75标准台，产值1477.07万元，创利润763.62万元，同比分别提高了39,、41,和80.1,。 ombat operations, and positive security rope fence. (2) must be equipped with the proof body c-and rain-open pit operation should be set upplement the longest [document 2004]54 on the issuance of the notice, commitment not to workersork, tly imd on effectively solving the problem of default on construction project cost notification file indicates the spirit of, stricrce planning, corporate services sector according to the project plan to ensure. 2.4 resolutely implement State Council issueworkfoh similar projects personnel. 2.3 15 days before the start of the project to the corporate services sector provides detailed epartment managers are chosen and construction management experience, strong expertise, extensive construction experience witand d he construction schedule, peaked on the 15th day of labour to the 45th day. This phase focuses on engineering subgrade earthwso that every migrant worker can understand and monitor salary payments. 2.2 Summary of project construction, project managerl and on time wages of migrant workers, fined them 10 times. Establish oversight bodies: the monthly salary payments issued, n fulgrant worker payment salary cards, payment of wages by the laborers team leaders sign, discovery team leader was not issued iand on time, never in arrears. And laborers team leaders, workers ' wages have signed terms of reward and punishment, each mi month , project workers ' wages may not be appropriated for its use, according to report project progress allow workers ' wages per2,400 labor days, said today it will mop up to 2,100. About the project, total said today it will need 92,600. According to tility, establishing guarantee system from top to bottom. Financial guarantee: to establish a special fund for workers ' wagesponsibmely and full payment of wages of migrant workers undertaking signed on the protection of workers ' wages with the owners restions and arrangements to ensure system: Project Manager and construction team, the teams and personal signature guarantee tiganizahe quality of the workforce must have a certain number of technical workers. 2 2.1 establishment of workers ' wages, labor oredures, and measures to improve the treatment, ensure the necessary labor to maintain normal production. In order to ensure tproc this issue that, wherever possible, machinery in order to reduce the amount of labor needed, restrict contracts through legal drainage, manhole in construction labor demand up to 880 days/day, need to focus on labor guarantee. We arrange production onabout ... BA, labor scheduling and measure 1, labour demand: calculated according to the schedule of the project, preparation takesion: 4.4.1 mixing wastewater discharge control: emissions of wastewater discharged into the sedimentation tank in the second uce dust. 4.4 measures to prevent water pollutsuch as open storage should be tightly covered, transportation and shipment to prevent the impurity of flying in order to red 52