借鉴西方做法 改进我国废品损失核算

Learning from the Western Methods and Improving Accounting of Loss of Waste Products in China

目前我国在废品损失的核算中,将全部损失计入产品成本,这样不利于产品成本的计算与废品的控制。西方国家在废品损失的核算中,能够根据废品产生的不同原因进行不同的处理,这种做法更为合理,值得我们借鉴。

At present, all losses of waste products are attributed to the costs of products, and this will be unfavorable to the cost calculation and cost control. In the accounting of loss of waste products in western countries, wastes can be disposed differently according to the different reasons of the wastes that come about, so this kind of method is more rational and we should learn from it.