鍏变韩鐭ヨ瘑
鍒嗕韩蹇箰
鍗戝井濡傝澕铓併�佸潥寮轰技澶ц薄
浣滀负浼佷笟绠＄悊鏉ヨ锛屾湁浜斿ぇ绠＄悊瑕佺礌锛氳惀閿�绠＄悊銆佺敓浜х鐞嗐�佽储鍔＄鐞嗐�佷汉
鍔涜祫婧愮鐞嗐�佽祫鏉愮鐞嗐�?/p>
璧勬潗绠＄悊灏辨槸璧勬潗绠＄悊閮ㄩ棬鎸夌収璁″垝閮ㄧ讲锛?/p>
鏈夋楠ょ殑鍗忚皟浼佷笟鍚勯儴闂紝
浠ユ渶
缁忔祹鐨勬柟寮忓拰鏂规硶缁欏悇閮ㄩ棬鎻愪緵鎵�闇�瑕佺殑鈥滃師鏉愭枡鈥?/p>
銆傚湪鍚勯儴闂ㄦ病鏈変娇鐢ㄤ箣鍓嶏紝
浠ユ渶鎭板綋鐨勬柟寮忓拰鏂规硶绠＄悊杩欎簺鈥滃師鏉愭枡鈥?/p>
锛屼娇涔嬪噺灏戞崯鑰椼�?/p>
涓�锛庤祫鏉愮鐞嗘鍐?/p>
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閰嶆柟鎴愬垎銆侀厤濂椾欢銆佹爣鍑嗕欢銆佹瘺鍧�佸壇浜у搧銆佽仈浜у搧銆佸湪鍒跺搧銆佷骇鎴愬搧鐢氳嚦鏄
澶囧浠躲�佸伐鑹鸿澶囥�佽兘婧愮瓑銆?/p>
鍘熸枡
(Raw Materials)
銆侀棿鎺ユ潗鏂?/p>
(Indirect Materials or
Supplies)
銆佸崐鎴愬搧
(Worked
Materials)
銆侀厤浠?/p>
(Component
Parts)
銆佹垚鍝?/p>
(Finished
Products)
銆佹畫搴熸枡
(Salvage Stores)
銆佹潅鏂?/p>
(Unclassified Stores)
銆?/p>
1.
璧勬潗绠＄悊鐨勫疄璐ㄥ唴瀹?/p>
璧勬潗绠＄悊灏辨槸閽堝浼佷笟鐢熶骇娲诲姩鎵�闇�鐨勮祫鏉愶紝
杩涜鏈夎鍒掓�х殑鍑嗗锛?/p>
骞惰繘琛?/p>
鍗忚皟鍜岀鍒讹紝鐢ㄤ互杈惧埌鏈�缁忔祹鐨勭敓浜с�佹渶杩呴�熺殑鐢熶骇銆?/p>
璧勬潗绠＄悊鐨勫疄璐?/p>
璧勬潗绠＄悊娲诲姩鍦ㄦ湰璐ㄤ笂鐨勭灏辨槸瀵逛汉鐞嗐�傛棤璁烘槸浠庨噰璐�佸搧璐ㄦ楠屽埌鍏ュ簱銆?/p>
鐢熶骇锛?/p>
杩樻槸鍒版渶缁堝嚭璐у強閿�鍞競鍦猴紝
鍏舵暣涓椿鍔ㄩ兘鏄敱浜烘潵杩涜绠＄悊銆?/p>
涓嶈壇鐨勭
鐞嗘椿鍔ㄤ細瀵硅祫鏉愮鐞嗛�犳垚涓嶈壇褰卞搷锛屼緥濡備粨鍌ㄧ鐞嗗憳瀵逛粨搴撹祫鏉愭暟鎹繘琛岀粺璁?/p>
鏃讹紝鍥犱负鐤忓拷閫犳垚浜嗘紡璁帮紝鍏剁粨鏋滃氨閫犳垚浜嗚祫鏉愮殑鍛嗘粸鎴栫敓浜х己鏂欍�?/p>
璧勬潗绠＄悊鐨勫ソ鍧忔渶缁堝彇鍐充簬瀵规垚鏈殑鎺у埗銆?/p>
鎴愭湰鎺у埗鍦ㄧ鐞嗕腑瑕佹湁浠ヤ笅鍥犱富
绱狅細閲囪喘鎴愭湰
(
鍖呮嫭甯傚満浠锋牸涓嶇‘瀹氾紝浠锋牸涔嬮棿鐨勫樊寮?/p>
)
銆佺敓浜ф垚鏈?/p>
(
鍖呮嫭鐢熶骇鐩?/p>
鎺ユ潗鏂欎娇鐢ㄧ姸鍐点�佽祫鏉愭姇鏂欐爣鍑嗐�佹満鍣ㄧ淮淇�佹姌鏃ц垂鐢ㄣ�佷汉宸ュ埗閫犺垂鐢?/p>
)
銆佷骇鍝?/p>
璐ㄩ噺鎴愭湰
(
浜у搧鐨勫悎鏍肩巼銆佹崯鑰楁暟閲忋�佽繑宸ヤ汉宸ヨ垂鐢?/p>
)
銆佷骇鍝佽祫鏉愯繍杈撹垂鐢ㄣ�佽祫鏉?/p>
绠＄悊銆?/p>
搴撳瓨鎴愭湰绛夈�?/p>
鍙湁鍔犲己瀵硅繖浜涚幆鑺傜殑鎺у埗锛?/p>
鎵嶈兘杈惧埌闄嶄綆浜у搧鎴愭湰鐨勭洰鐨勩�?/p>
璧勬潗绠＄悊瑕佹眰銆?/p>
濂界殑璧勬潗绠＄悊鏄笉浜х敓鏂枡锛?/p>
涔熷氨鏄笉璁╃敓浜у崟浣嶉涓嶅埌闇�
瑕佺殑璧勬潗锛屼骇鐢熺敓浜у緟鏂欑殑鐜拌薄锛涘憜鏂欓檷鍒版渶浣庯紝涔熷氨鏄嚭浜嗙壒娈婄殑甯傚満琛屾儏銆?/p>
涓嶅彲鎶楀姏浠ュ锛屼粨搴撳唴涓嶄細鏈夋病鏈夌敤鐨勮祫鏉愶紱娌℃湁鍥ゆ枡锛屽洡鏂欎唬琛ㄧ潃娴垂锛屽洜姝?/p>
璧勬潗绠＄悊瑕佹眰涓庣敓浜х殑鏃犵紳缁撳悎锛岄�傛椂銆侀�傞噺鐨勮繘鏂欍�佺鐞嗐�?/p>
2.
璧勬潗绠＄悊鐨勭▼搴忎笌鍐呭
浼佷笟璧勬潗绠＄悊鐨勭▼搴忓彲浠ョ畝鍗曠悊瑙ｄ负锛?/p>
閲囪喘璧勬潗缁忚繃鐐规枡鍚庯紝
璧勬潗绠＄悊閮ㄩ棬
杩涜鏀舵枡锛?/p>
灏嗚繖浜涜祫鏉愰�佸線寰呮鍖哄緟妫�锛?/p>
寰呮瀹屾垚鍚庤繘琛屽瓨鍌ㄣ�?/p>
璧勬潗妫�楠屽悗琚�?/p>
寰�瀛樺偍浠撳簱锛岀粡杩囧簱鎴跨┖闂磋鍒掞紝鎵惧埌鐩稿簲瀛樻斁浣嶇疆銆傚湪鏃ュ父绠＄悊涓紝杩涜搴撳瓨
鐩樼偣鍜岀幆澧冩敼鍠勩�傚綋鐢熶骇闇�瑕佸嚭鐜版椂锛屾寜鐓у厛杩涘厛鍑恒�侀�熷害涓庡噯纭害杩涜鍙戞枡銆?/p>
璧勬潗绠＄悊鍐呭銆?/p>
浠庝笂闈㈢殑鏂囧瓧鎴戜滑鍙互纭煡锛?/p>
璧勬潗绠＄悊涓昏鏄璧勬潗杩涜鍒?/p>
绫汇�佸埗瀹氳祫鏉愰渶姹傝鍒掋�佺墿璧勬祦杞�佸簱瀛樼鐞嗐�佷粨搴撶鐞嗐�傞櫎鐗╄祫娴佽浆澶栵紝鍏朵粬
鍥涢」绠＄悊鍐呭閮藉皢鍦ㄥ叾浠栫珷鑺傝繘琛岄噸鐐逛粙缁嶃�?/p>
鏈妭鍙鐗╄祫娴佽浆杩欎竴姒傚康杩涜浠?/p>
缁嶃�?/p>