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在连续式复杂生产的工业企业里,半成品具有独立经济意义的情况下,成本计算方法一般应采取逐步结转分步法. 逐步结转分步法是符合生产过程的客观实际的,实际成本的逐步反映与在产品在生产过程中的逐步流转相适应,它有利于加强生产资金的分段管理,能满足经常大量对外销售自制半成品时,提供自制半成品实际成本的要求. 但是,逐步结转法有两个弱点,一是后一步骤的成本计算,必须在前一步骤的产品成本
In the case of continuous-type complex industrial enterprises, when the semi-finished products have an independent economic significance, the cost calculation method should generally adopt a gradual carry-over and step-by-step method. The gradual carry-over and step-by-step method is in line with the actual objective of the production process, and the actual cost. Gradually reflect the gradual adaptation of the product in the production process, which is conducive to step-by-step management of production funds, and can meet the actual cost of providing self-made semi-finished products when a large number of external semi-finished products are sold externally. However, the gradual transfer method There are two weaknesses. First, the cost of the next step must be the product cost of the previous step.