THIS CIRCULAR REGULATES THE MANAGEMENT AND ACCOUNTING OF PRODUCTS PRODUCED WITH SAVING PARTS AND COMPONENTS IN THE ELECTRONICS AND COMPUTER ENGINEERING INDUSTRY. FACTORIES ARE PERMITTED TO USE SAVING PARTS AND COMPONENTS TO ASSEMBLE COMPLETE PRODUCTS AND SHARE REVENUE ACCORDING TO A SPECIFIED RATIO.
适用范围
THE ELECTRONICS AND COMPUTER ENGINEERING GENERAL DEPARTMENT, FACTORIES BELONGING TO THE ELECTRONICS AND COMPUTER ENGINEERING INDUSTRY.
要点
- FACTORIES MAY USE SAVING PARTS AND COMPONENTS IN THE LOSS RATIO TO ASSEMBLE COMPLETE PRODUCTS FOR STATE OWNED ECONOMIES AND SHALL NOT SELL OR GIVE AWAY THE ITEMS.
- REVENUE FROM THE SALE OF SAVING PRODUCTS AFTER DEDUCTING COSTS WILL RESULT IN PROFITS, WHICH WILL BE DISTRIBUTED AT THE RATE OF 10% TO THE STATE BUDGET, 20% TO THE SUPERVISORY AUTHORITY, AND 70% TO ESTABLISH FUNDS FOR THE FACTORY.
- FACTORIES MUST ACCOUNT FOR BOTH THE QUANTITY AND VALUE OF SAVING PRODUCTS ON A UNIFIED SET OF DOCUMENTATION.
- THE ELECTRONICS AND COMPUTER ENGINEERING GENERAL DEPARTMENT SHALL ISSUE GUIDELINES ON THE SPECIFIC METHODS OF ACCOUNTING FOR IMPLEMENTATION BY THE UNITS.
- THIS CIRCULAR REPLACES PREVIOUS REGULATIONS OF THE METALWORKING MINISTRY AND THE ELECTRONICS AND COMPUTER ENGINEERING GENERAL DEPARTMENT.
🌐 本文件的社会影响
- POSITIVE IMPACT: ENCOURAGES THE SAVING OF PARTS AND COMPONENTS TO ENHANCE PRODUCTION EFFICIENCY.
- NEGATIVE IMPACT: MAY CAUSE DIFFICULTIES IN MANAGING REVENUE AND DIVIDING PROFITS BETWEEN RELATED PARTIES.
❓ 常见问题
HOW DO FACTORIES USE SAVING PARTS AND COMPONENTS?
FACTORIES MAY USE SAVING PARTS AND COMPONENTS IN THE LOSS RATIO TO ASSEMBLE COMPLETE PRODUCTS FOR STATE OWNED ECONOMIES. THEY SHALL NOT SELL OR GIVE AWAY THE ITEMS.
WHAT IS THE ADDITIONAL LOSS RATIO PERCENTAGE (%)?
THE ADDITIONAL LOSS RATIO IS FROM 3% TO 5%.
HOW IS REVENUE FROM THE SALE OF SAVING PRODUCTS DISTRIBUTED?
REVENUE AFTER DEDUCTING COSTS WILL RESULT IN PROFITS, WHICH WILL BE DISTRIBUTED AT THE RATE OF 10% TO THE STATE BUDGET, 20% TO THE SUPERVISORY AUTHORITY, AND 70% TO ESTABLISH FUNDS FOR THE FACTORY.
CAN FACTORIES DECIDE ON THE USE OF FUNDS DISTRIBUTED?
YES, THE ALLOCATION FOR EACH FUND WILL BE DETERMINED BY THE FACTORY ITSELF BASED ON THE NEEDS OF EACH PERIOD: THE CONTENT AND SCOPE OF USE OF THESE FUNDS SHALL FOLLOW THE GENERAL REGIME OF THE STATE AND MUST BE REFLECTED IN THE FACTORY'S FINANCIAL PLAN.
WHEN DOES THIS CIRCULAR TAKE EFFECT?
THIS CIRCULAR TAKES EFFECT FROM 1986.
全文
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MINISTRY OF FINANCE - GENERAL DEPARTMENT OF ELECTRONICS AND INFORMATION TECHNOLOGY |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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No.: 10 LB-TC-ĐT/TK |
Hanoi, July 1, 1986 |
JOINT CIRCULAR
Regulations on Management and Accounting for Products Produced Using Spare Parts and Components Saved in the Electronics and Information Technology Industry
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Annually, the General Department of Electronics and Information Technology is allowed to import spare parts and components for assembling radio receivers, television sets, etc., from foreign countries (socialist and capitalist). In addition to the quantities specified in contracts with foreign entities, suppliers also provide an additional percentage (3%-5%) to compensate for losses during reception, transportation, storage, and assembly.
The management, bonus distribution, and cost accounting for products made using these additional spare parts and components have not been clearly defined in previous regulations applicable to former electronics enterprises associations and the current General Department of Electronics and Information Technology.
To ensure accurate bonus distribution and cost accounting for such products, the General Department of Electronics and Information Technology and the Ministry of Finance hereby stipulate as follows:
1) Spare parts and components within the loss ratio (after deducting actual losses) saved through measures taken during reception, transportation, and assembly shall be utilized according to the savings regime prescribed in Resolution No. 15-HDBT dated February 8, 1982, of the Council of Ministers and Circular No. 05 dated March 6, 1982, of the Ministry of Finance.
2) Enterprises may use the saved spare parts and components within the loss ratio to assemble complete products for sale to state-owned economic entities. These products must not be sold or used as bonuses for collective units or individuals within the enterprise.
3) The revenue from selling the saved products, after deducting the following costs from the product's production cost:
- Wages
- Depreciation of fixed assets
- Other incidental costs, such as supplementary materials for assembling complete products, packaging materials, etc., constitutes the profit of the enterprise.
The General Department of Electronics and Information Technology and the Ministry of Finance stipulate that the profit generated by enterprises implementing these savings measures shall be distributed as follows:
10% to the State budget
20% to the superior management agency to replenish the centralized financial reserve fund
70% to establish three enterprise funds
The allocation to each fund will depend on the specific needs of each period and shall be determined by the enterprise itself. The content and scope of use of these funds shall comply with the general regime of the State and must be reflected in the enterprise's financial plan.
4) Enterprises must organize comprehensive and clear physical and value accounting on a unified system of documents and ledgers applied by the State in the enterprise.
The Financial Accounting Division of the General Department of Electronics and Information Technology should guide specific accounting methods for units producing products using saved spare parts and components.
This circular replaces previous regulations issued by the Ministry of Machinery and Metallurgy and the General Department of Electronics and Information Technology.
This circular takes effect from 1986./.
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Q.DIRECTOR GENERAL DEPARTMENT OF ELECTRONICS AND INFORMATION TECHNOLOGY (Signed)
Trinh Dong A |
KT/BỘ TRƯỞNG BỘ TÀI CHÍNH (Signed)
Hồ Tế |
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