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辅助生产车间自身耗用即本车间消耗自己所生产的产品或享用本车间提供的劳务,在相关成本会计教材中采用的辅助生产费用五种分配方法中,均未考虑自身耗用。本文通过案例分析考虑自身耗用后对辅助生产费用五种分配方法的变化,指出其中交互分配法及顺序分配法结果将呈现不同,而辅助生产费用的分配将影响产品成本计算的结果,因此企业若采用这两种方法时应考虑自身耗用,使分配结果更趋以合理。
Auxiliary production workshop consumption of its own consumption of the workshop that their own products or enjoy the services provided by the workshop, in the relevant cost accounting teaching materials used in the production costs of the five allocation methods, did not consider their own consumption. In this paper, we consider the changes of five kinds of distribution methods of auxiliary production costs after their own consumption, and point out that the interactive distribution method and the sequential distribution method will show different results. However, the distribution of auxiliary production costs will affect the product cost calculation. Therefore, If you use these two methods should consider their own consumption, the allocation of results more reasonable.