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成本计算是经济核算制的内容之一,也是会计核算的一种专门方法。在工业企业里现行的成本计算方法,主要是根据生产的特点和管理的要求而决定的,其表现是:单步骤的大量大批生产,只要求按照产品品种计算成本;多步骤大量大批生产要求按照产品品种及生产步骤计算成本;小批单件生产则要求按照产品批别计算成本,这就产生了产品成本计算的品种法、分步法、分批法,这是几种典型的基本的方法。在实际工作中,一个企业的各个车间,—个车间的各种产品,它们的生产特点和管理要求并不一定相同,因而这就需要在同一企业的不同车间、同一车间的不同产品中,同时运用几种不同的成本计算方法。即使是一种产品,在该种产品各个生产步
Cost calculation is one of the contents of the economic accounting system, and it is also a special method of accounting. The current cost calculation method in industrial enterprises is mainly determined according to the characteristics of production and the requirements of management. The performance is: a large number of large-scale production in a single step, only the cost is calculated according to the product variety; Product types and production steps are calculated at the cost; small batches of individual production require that the cost be calculated according to the product batches, which results in the product costing method of breed, step, and batch, which are typical of several basic methods. . In actual work, the various products of a company’s workshops and workshops do not necessarily have the same production characteristics and management requirements. Therefore, they need to be in the same company’s different workshops and different products in the same workshop. Use several different costing methods. Even if it is a product, each production step in that product