采用差额定额法计算在产品费用

• 作 者: 支善英
• 出 处: 财务与会计
• 发表日期: 1991年09期
• 关键词: 定额法 生产费用 指在 计算期 定额工时 工时定额 材料费用 期生 计算公式 费用增加

差额定额法,就是通过计算在产品数量增减变动部分的费用,计算期末在产品的费用,进而计算出本期完工品的成本。采用这种方法,就不用再像现行的方法那样,将期初在产品费用与本期生产费用之和在本期完工品与期末在产品之间进行分配,相对比较简单。差额定额法中的“差额”是指在产品数量期末与期初的增减差额:“定额”是指在产品费用按单位定额费用进行计算。

The difference quota method is to calculate the cost of the product at the end of the period by calculating the cost of the change in the quantity of the product, and then calculate the cost of the finished product of the current period. In this way, it is no longer as the current method, as early as the beginning of the product cost and current production costs in the current finished product and the end of the distribution between products is relatively simple. The “difference” in the differential method refers to the difference between the end of the period and the beginning of the period: “Quota ” means that the product cost is calculated at the unit fixed cost.