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社会经济的发展使企业产品品种的多样性越来越强,产品的生产过程也日益复杂,在企业的生产当中,非标准化产品所占的比重越来越大,由于复杂的市场原因,企业对成本核算的要求越来越高,非标准化产品的精细化核算成为了企业发展的必然趋势。在这种现状下,本文探讨了非标准化产品的成本核算流程,并对非标准化产品成本核算的难点进行了一定的分析,提出了一些解决建议。
The development of society and economy makes the variety of products more and more diversified and the production process of products becomes more and more complicated. In the production of enterprises, the proportion of non-standard products is more and more large. Due to complicated market reasons, The requirements for cost accounting are getting higher and higher, and the refined accounting of nonstandard products has become the inevitable trend of enterprise development. Under this current situation, this article explores the cost accounting process of non-standardized products, analyzes the difficulties of non-standardized product cost accounting and puts forward some solutions.