Since December, the cost of heating enterprises are not included in the cost of heating costs running man 20130908

December hot enterprises operating in independent heating costs not included in the cost price Chinese Jilin Reuters reporter Luan Xiliang winter heating is the basic needs of the residents living in the north, scientifically and reasonably approved heating cost is the important link of pricing coordination of heat users and heating enterprises interests. In order to reasonably determine the cost of urban heating pricing in accordance with the relevant provisions. 4, Chinese Jilin network reporter learned from the provincial Price Bureau, "Jilin province city heating pricing cost supervision and examination methods (for Trial Implementation)" (hereinafter referred to as the "heating method"), came into effect on December 1st. It is understood that the cost supervision and examination work is an important procedure for government to formulate and adjust the price, is an important part of the price regulation. Heating pricing cost supervision and examination refers to the government department in charge of price survey, according to a certain method of heating heating cost audit operator pricing behavior. The cost of heating pricing reflects the average social cost of heating operators in a certain area. The announcement of the "heating method" clear heat pricing cost supervision and examination shall follow the principle of. First, the principle of legality. All the expenses that do not conform to the relevant provisions of the laws and regulations of the accounting law of the People’s Republic of China and the provisions of the financial and accounting systems shall not be included in the cost of heating pricing; the two is the principle of reasonableness. The main technical and economic indicators used to determine the cost of heating pricing should be in line with industry standards or social fair level; three is the principle of relevance. All the costs unrelated to the heating business process shall not be included in the cost of heating pricing; four is the accrual basis. All the current heating pricing cost should be borne by the cost, regardless of whether the funds paid shall be included in the current cost; who does not belong to the current heating pricing cost should be borne by the cost, even if the money had been paid, shall not be included in the current cost. What costs should not be included in the cost of heating pricing? Chinese Jilin network reporter in an interview that shall not be included in the cost of heating pricing is as follows, non continuous, non normal business expenses; shortage of fixed assets, damaged, idle and sold a net loss, late fees, liquidated damages, fines and public welfare donations, public service advertising, public welfare publicity expenses; operator over the purchase of fixed assets to increase spending (such as depreciation, repairs, loan interest etc.); to the parent company or the management departments of Shanghai property management fees, profit generation of the parent company or management department to pay the fees, payment to the investor’s profit sharing and the affiliated units subsidies etc. although related to heating; production and operation activities but the special fund to compensate the cost of other unreasonable expenditure. In addition, the heating method, the composition of the cost of heating costs also made a description. The cost of heating is composed of production cost and period cost. The cost of production refers to the direct costs incurred during the heating process. Including raw fuel, employee compensation and manufacturing costs; period expenses refers to the reasonable cost of heating operators for the organization and management of heating production and business activities occur, including management fees, sales expenses and financial expenses. It is reported that the introduction of heating approach to enhance the scientific nature of heating prices, rationality and transparency, to promote the price of government at all levels.相关的主题文章: