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八、产品成本计算的分类法分类法是在产品品种(或规格,下同)繁多,但可以按照一定标准分类的情况下,为了简化成本计算工作而采用的一种成本计算方法。其特点是:按照产品类别归集生产费用,计算产品成本;类内不同品种产品的成本采用一定的分配方法分配确定。学习时应该明确:采用这种方法,每类产品内各种产品的生产费用不论是间接费用还是直接费用,都采用分配方法分配。这样,领料凭证、工时记录、各种费用分配表和产品成本单都可以按照产品类别填列
VIII. Taxonomy of product costing Taxonomy is a cost calculation method adopted in order to simplify cost calculation under the condition that product varieties (or specifications, the same below) are numerous but can be classified according to certain criteria. Its characteristics are: in accordance with the product category set production costs, calculate the cost of the product; different types of products within the class of the distribution of certain costs to determine the distribution method. Learning should be clear: In this way, the production costs of various products within each category of products, whether indirect costs or direct costs, are allocated using the distribution method. In this way, picking documents, working hours records, a variety of cost allocation table and product cost list can be filled by product category