Question 2: What are the contents of productive expenditure? Productive income expenditure refers to all expenses incurred by an enterprise in the process of production and operation, and its benefits are only related to this accounting year, so it is compensated by the income generated in this year. For example: production cost, management cost, financial cost and so on.
Question 3: What do you mean by productive expenditure? Productive expenditures should be all kinds of expenditures directly related to production costs, including main raw materials, auxiliary materials and direct labor costs.
Why put forward unproductive expenditure? Because unproductive expenditure can't bring direct assets or benefits to enterprises, many enterprises are compressing unproductive expenditure to obtain greater benefits. However, the actual individual thinks that we should first work hard on productive expenditure, starting with improving the qualified rate, increasing production and saving energy and reducing consumption. After all, productive enterprises still account for a large proportion of productive expenditures, and then make great efforts on unproductive expenditures on this basis to maximize the interests of enterprises.
Question 4: What are the contents of "non-production management expenses"? Non-production management expenses include the purchase and construction expenses of fixed assets and intangible assets and foreign investment (page 89). The textbook "Cost Accounting" classifies expenses in this way, which easily confuses the concepts of expenses and expenditures, and does not conform to the relevant provisions of China's financial accounting system.
Question 5: What does non-production management include? Non-production management expenses include fixed assets, intangible assets and foreign investment. (page 89). The textbook "Cost Accounting" classifies expenses in this way, which easily confuses the concepts of expenses and expenditures, and does not conform to the relevant provisions of China's financial accounting system.
Question 6: What is non-productive trade? 10 is not directly related to production cost, including unproductive fixed assets expenditure, social, cultural, educational, scientific and health expenditure, administrative management and public security law expenditure, etc ~
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Question 7: What are the measures to reduce unproductive expenditure? First, improve the management system and harden expenditure constraints. Since 2006, the streets have successively issued a number of "red-headed documents" to reduce unproductive expenditures, such as the Trial Measures for the Reform of Centralized Financial Receipt and Payment System, the Interim Provisions on the Financial Management of Organs and the Provisions on the Financial Management of Villages, and correspondingly issued supporting documents and related regulations, such as the Interim Provisions on the Management of Street Construction Projects, the Measures for the Management of Centralized Procurement and the Measures for the Assessment of Internal Management of Organs, to further refine the measures. We will earnestly strengthen budget management, quota management, classified management and special management, and link them with the detailed rules for the assessment of the responsibility system for building a clean and honest government, so as to put an end to the randomness and blindness in the use of funds, ensure that limited funds are used in the cutting edge, and enhance core competitiveness.
The second is to tap the potential of saving expenditure and improve the efficiency of expenditure. Strictly control hospitality, official expenses, going out expenses, conference expenses, etc. As an important link to reduce unproductive expenditure. In the annual financial revenue and expenditure budget notice issued every year, according to the principle of giving consideration to work, decreasing year by year, putting an end to corruption and working diligently, the budget of each expense is clearly defined, and all expenses are covered by the head and refined to each month. If the monthly limit is exceeded or the financial procedures are not met, no additional funds will be granted, and the reimbursement for the current month will be stopped. In 2007 and 2008, entertainment expenses decreased by 34% and 24% respectively compared with the same period of the previous year, saving nearly 2.4 million yuan. In 2008, the whole street * * * centrally purchased goods * * totaled 433,800 yuan, a decrease of 654,380 yuan+077,400 yuan, or 30%, compared with 665,438 yuan+065,438 yuan in 2007.
The third is to optimize the allocation of resources and adjust the expenditure structure. While the non-productive expenditure dropped sharply and the administrative cost dropped rapidly, the investment in street projects for people's livelihood and urban construction increased by 200%. Only in 2007, when the reduction of unproductive expenses achieved practical results, the streets issued regulations on serious illness relief, and all seriously ill households with medical expenses above 6,543,800 yuan were given medical assistance, with the amount of assistance reaching 689,700 yuan. In the same year, it took the lead in implementing educational grants and bonuses in the whole region. In 2007 and 2008, 565,300 yuan was distributed to 432 students. In the past two years, the lighting project of Banqiao-Meishan section of National Highway 205 was completed under pressure, and 2 million yuan was invested to upgrade the Banqiao Community Civic Square. Vigorously implement the green Banqiao project, the cultural integration project and the boutique community project. Through a series of measures to benefit the people, benefit the people and facilitate the people, the satisfaction of the citizens has been greatly improved.
Reducing unproductive expenditure is related to the construction of grass-roots party style and clean government and the all-round development of regional economic and social undertakings, and it has also attracted public attention. Our street will sum up the experience, find out the shortcomings, further intensify the work, actively explore new ideas and methods to reduce unproductive expenditures, and make persistent efforts to "build Scientific Outlook on Development and build an economical street".
First, strengthen education and improve ideological understanding. In order to improve the anti-corruption awareness of party member cadres, especially leading cadres and managers of units (departments), the street will seriously organize party member to study anti-corruption books, visit educational bases, watch audio-visual films and sing anti-corruption songs, replace training with warning education, enhance the diligence and anti-corruption awareness of leading cadres, and constantly instill in leading cadres the knowledge of effectiveness monitoring and the significance of anti-corruption construction. So as to further improve their understanding of the importance and necessity of combating corruption and promoting honesty and supervising the effectiveness of unproductive expenditures, set an example by themselves, set an example in a stressful life, and set an example of hard work, saving expenses and reducing consumption.
The second is to take multiple measures to deepen the way of saving expenses. That is, it is deducted from the hospitality. The implementation of the hospitality reduction target is listed as an important basis for the year-end evaluation of each unit, and the key assessment is given. At the same time, the control of recruitment fees will be extended to villages and communities. According to the overall scale, collective income and investment amount of villages and communities, the scope of expenses and control standards are defined. On the basis of the decline of hospitality for two consecutive years, we will strive to reduce the budget by 65,438+00% this year compared with 2008. Squeeze out of office expenses. Strengthen the management of the use of office equipment and office supplies, highlight the use of old and waste, and insist on using old and not replacing new ones; What is broken can be repaired and will never be rejected. In addition, strengthen management from the details, standardize behaviors such as ever-burning lamps, running water in summer, and electricity consumption, and implement a punishment system to further strengthen the awareness of resources and economy of all staff. Bidding from the project. Standardize engineering construction, reduce investment costs, improve the quality of capital operation, and reduce unproductive expenditures. All construction projects with an investment of more than 50,000 yuan must be bid in strict accordance with the requirements of 23 operating rules and disciplines, with the participation of discipline inspection commission, auditing and judicial departments ... >>
Question 8: What are productive funds and unproductive funds? How to calculate? Accumulation fund refers to the part of national income used to expand reproduction, unproductive construction and material reserves. It includes three parts: (1) expanding the reproduction base of productive construction such as industry, agriculture and transportation, and increasing the working capital of enterprises; (two) the unproductive capital construction funds are used for the capital construction of culture, education, health, scientific research, state administration, national defense and other departments and the unproductive capital construction of production departments such as industry and agriculture; (3) Social reserve funds and natural disasters used to deal with accidents can be divided into production data reserves and consumption data reserves. There are many ways to classify accumulated funds, which can be divided into productive accumulation and unproductive accumulation according to their purposes; According to its form and function, it can be divided into fixed assets accumulation and current assets accumulation; According to ownership, it can be divided into national accumulation, collective accumulation and individual accumulation of residents. Productive accumulation is the source of expanding reproduction, and its growth reflects the expansion of social production scale.
Question 9: What are the fixed expenditure and current expenditure of an enterprise, including:
Long-term solvency involves debt repayment, tax payment, rent, water and electricity, etc.
Liquidity expenditure includes:
Short-term solvency involves debt repayment, payment for goods, usual reimbursement expenses, etc.
Question 10: What are the fund-raising, productive construction and unproductive construction expenditures in village-level financial revenue and expenditure? The expenditure and fund-raising of the public welfare fund are jointly raised by everyone. Production and construction are used for production and construction, and public welfare is equivalent to items given by others.