食品加工企业的会计核算与监督研究分析

目的分析不同会计核算方式对食品加工企业利润的影响。方法以番茄加工企业A企业为例,分别采取不合栺原材料成本计入原材料采购成本的会计核算方法和不合栺原材料成本不计入原材料采购成本的会计核算方法,对A企业购买的800 kg番茄迚行会计核算,分析不同核算方式对A企业成本和利润的影响。结果不合栺原材料的成本是否计入原材料采购成本对番茄酱生产成品的总成本和单位成本都会产生影响。2种不同的会计核算方式对企业总利润的影响是相同的,但是对企业单月销售的利润影响会出现较大的差别。利用不合栺原材料的成本计入原材料采购成本的方式能够使企业获得更大的利润。结论本研究为食品加工企业选择合适的会计核算方法提供理论参考。

Research and analysis of accounting and supervision of food processing enterprises

Objective To analyze the influence of different accounting methods on the profit of food processing enterprises. Methods Taking tomato processing enterprise A as an example, the accounting method for the cost of unqualified raw materials included in the cost of raw materials procurement and accounting method for the cost of unqualified raw materials not included in the cost of raw materials procurement were adopted, respectively, the accounting of 800 kg tomatoes purchased by enterprise A was carried out, and the influence of different accounting methods on enterprise A''s costs and profits was analyzed. Results Whether the cost of unqualified raw materials was included in the purchase cost of raw materials would have an impact on the total cost and unit cost of ketchup products. The influence of 2 different accounting methods on the total profits of enterprises was the same, but there would be great differences in the influence on the profits of one-month sales of enterprises. Making use of the cost of unqualified raw materials to be included in the purchase cost of raw materials could make enterprises gain more profits. Conclusion This study provides theoretical reference for food processing enterprises to choose appropriate accounting methods.