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“制造成本法”要求在连续式加工生产的企业里,采用逐步结转分步法计算产品成本各步所耗上步半成品均按定额成本结转,各车间生产半成品所发生的差异,则由厂部平行结转后汇总处理,厂部利用差异对车间进行考核,并为计算最终产品成本提供资料. 这种成本方法,可以归纳以下几个优点: 1、便于推行内部经济责任制,划清部门间的经济责任. 2、采用逐步结转和平行结转相结合的方法结转车间成本,既保证了成本随实物转移,做到成本和实物相一致;又避免了成本项目还原的繁杂工作.
The “Manufacturing Cost Law” requires that in the continuous processing and production enterprises, the step-by-step method is adopted to calculate the product cost. The step-by-step semi-finished products consumed at each step are carried forward at the fixed cost, and the differences in the production of semi-finished products at each workshop are determined by After the plant department carried out the parallel transfer, the plant department used the difference to evaluate the workshop and provided information for calculating the final product cost. This cost method can be summarized as follows: 1. It is easy to implement the internal economic responsibility system and draw a clear Inter-departmental economic responsibilities 2. Adoption of the method of gradual and parallel carry-over to carry forward the cost of the workshop, which guarantees that the cost will be transferred with the actual object and that the cost is consistent with the actual object; and the complicated work of restoring the cost item is avoided. .