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在工业企业,综合性费用是指由两种或两种以上费用要素组成的费用,包括辅助生产成本、制造费用等。综合性费用分配时应按照一定的方法计入产品的成本中去。在计划分配法下,综合性费用按照计划单位成本进行分配,简化了日常核算工作,有利于明确各受益单位的经济责任。综合性费用的分配是成本核算的一个重要环节,本文将基于计划分配法围绕综合性费用分配方法的适用条件、差异处理、优缺点等方面进行深入的对比分析,以此提高产品成本计算的正确性。
In industrial enterprises, the comprehensive cost refers to the cost of two or more cost factors, including auxiliary production costs, manufacturing costs and so on. Comprehensive cost allocation should be included in the cost of the product in accordance with certain methods. Under the plan allocation method, the comprehensive expenses are distributed according to the planned unit cost, which simplifies the daily accounting work and helps to clarify the economic responsibilities of the beneficiary units. Comprehensive cost allocation is an important part of cost accounting. In this paper, based on the plan allocation method, the article analyzes and compares the applicable conditions, differences, advantages and disadvantages of the comprehensive cost allocation method in order to improve the calculation of product cost Sex.