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工业企业的各项生产费用,按照上一讲所述在各种产品之间进行分配和归集以后,应该计入本月各种产品成本的生产费用,已经全部归集在“基本生产”科目的借(增)方和有关的成本计算单中。月末,某种产品如果全部没有完工,计入这种产品成本的全部生产费用之和,就是这种产品的月末在产品成本。如果全部已经完工,没有在产品,计入这种产品成本的全部生产费用之和,就是这种完工产品的成本,就可据以考核和分析这种产品的成本计划的完成情况。如果既有完工产品,又有在产品,还应将本月计入的生产费用和月初在产品的生产费用两者之和,在本月完工产品和月末在产品之间进行分配,才能计算出本月完工产品成本和月末在产品成本。这四者的关系,可用下列公式表明:
The production costs of industrial enterprises, in accordance with the previous lecture described in the distribution and collection of various products, should be included in the production costs of various product costs this month, have all been collected in the “basic production ”Subjects by (add) party and the relevant cost calculation alone. At the end of the month, if all of the products are not completed, the sum of all production costs included in the cost of such products is the end-of-day product cost of such products. If all have been completed, there is no product, the total cost of production included in the cost of this product is the cost of the finished product, which can be based on the assessment and analysis of the completion of the cost plan for this product. If both finished products, but also in the product, but also should be included in the month of the production costs and production costs in the beginning of the sum of the two products in the end of this month and the end of the distribution of products between products in order to calculate Completed this month’s product cost and end-of-month product costs. The relationship between these four can use the following formula shows: