| 浅析核查公司成本费用的实操模型 |
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| 引用本文： | 黄春燕.浅析核查公司成本费用的实操模型[J].广东职业技术师范学院学报,2014(7):83-87. |
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| 作者姓名： | 黄春燕 |
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| 作者单位： | 立信会计师事务所(特殊普通合伙)广东分所,广东广州510610 |
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| 摘 要： | 在公司成本费用审计过程中,通过探索和建立成本费用核查实操模型,从成本费用管理制度、采购成本、生产成本、人力成本、存货成本、销售费用、管理费用、关联方交易等多方面进行综合检查分析,提高公司成本费用核算的真实性、完整性.
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| 关 键 词： | 成本费用 核查 财务报告 程序 模型 |
Analysis of Operational Model for the Company Cost Inspection |
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| HUANG Chun-yan.Analysis of Operational Model for the Company Cost Inspection[J].Journal of Guangdong Polytechnical Normal University,2014(7):83-87. |
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| Authors: | HUANG Chun-yan |
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| Institution: | HUANG Chun-yan (BDO CHINA SHULUN PAN Certified Public Accountants LLP Guangdong Branch Guangzhou, Guangzhou 510610) |
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| Abstract: | An operational model for company cost inspection could be use in cost audit to confirm the au- thenticity and integrity. The operational model includes cost management system audit, procurement cost audit, production cost audit, manpower cost audit, inventory cost audit, selling expenses audit, general and administrative expenses audit, the affiliated party transactions audit etc. |
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| Keywords: | cost inspection/audit financial report procedure model |
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