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标准成本差异的计算及分析是标准成本制度的实施核心,但多数《成本会计》教材中都仅列示了大量公式,繁多且不易理解。尤其是对使用多种材料进行生产的情况,多数教材并未涉及。对于固定制造费用差异分析也是提之甚少。本文将采用连环替代法对标准成本差异进行计算及分析,对其计算公式进行推导验算,帮助读者更好的理解和使用标准成本制度这一传统方法。
The calculation and analysis of the standard cost difference is the core of the implementation of the standard cost system, but most of the “cost accounting” textbook lists only a large number of formulas, numerous and difficult to understand. Especially for the production of many kinds of materials, most textbooks are not involved. Analysis of the difference in fixed manufacturing costs is also very little. In this paper, we will calculate and analyze the standard cost difference by using the method of serial substitution, and deduce its calculation formula to help the reader better understand and use the standard cost system.