论文部分内容阅读
我们在上一讲中,讲述了产品成本计算的三种基本方法——品种法、分批法和分步法,最后就来讲述产品成本计算的两种辅助方法——分类法和定额法,并且讲述在实际工作中应该怎样应用这些成本计算方法。一、产品成本计算的分类法有一些工业企业,例如灯泡厂、食品厂、针织厂和无线电元件厂等,产品的品种、规格繁多,如果按照产品的品种、规格归集费用,计算成本,计算工作就极为繁重。分类法就是在产品品种、规格繁多,但可以按照一定标准分类的情况下,为了简化计算工作而采用的一种成本计算方法。采用分类法,先要按照产品所用原材料和工艺过程的异同等因素,将产品分为几类,按照产品的类别开设成本计算单,计算各类产品的成本。然后选择合理的分配标准,在每类产品的各种
In the last lecture, we talked about three basic methods of product cost calculation—variety method, batch method and step-by-step method. Finally, we talked about two auxiliary methods of product cost calculation—taxonomy and quota method. And tell how to apply these cost calculation methods in practical work. First, the classification of product cost calculation There are some industrial companies, such as light bulb factory, food factory, knitting factory and radio component factory, and so on. There are many varieties and specifications of products. If the product is categorized according to the variety and specification of the product, the cost will be calculated. The work is extremely heavy. The classification method is a cost calculation method that is used to simplify the calculation in the case of a wide variety of products and specifications, but it can be classified according to a certain standard. Using the classification method, the products are first divided into several categories based on the same factors as the raw materials used in the products and the process, and the cost calculation sheet is opened according to the type of product to calculate the cost of each type of product. Then choose a reasonable distribution standard for each type of product