摘要
期间费用是军品装备价格的重要组成部分,对价格新法规下期间费用审核的议价规则,要求对企业装备价格相关费用的成本账进行详细的研究和分析,掌握其规律和特点,确定合理的波动区间,为期间费用的议价工作提供支撑和依据。
The period cost is an important part of the military equipment price. The negotiation rules of the period cost audit under the new price regulations require detailed research and analysis of the cost account of the equipment price related expenses of the enterprise. Master its rules and characteristics, determine reasonable fluctuation range, provide support and basis for negotiation of period expenses.
作者
郭凯红
何凤平
李昊
Guo Kaihong;He Fengping;Li Hao(Sea Equipment Price Review Center,Beijing 100074)
出处
《现代工业经济和信息化》
2021年第1期110-112,共3页
Modern Industrial Economy and Informationization
关键词
装备价格
期间费用
影响因素
equipment price
period cost
influencing factors