论文部分内容阅读
分项结转分步法下进行成本计算能够比较准确的提供狭义完工产品基于原始成本项目的数据。但目前分项结转分步法下的账页格式设置不够规范与科学,本文认为自制半成品明细账可以引进多栏数量金额式格式,并且对除第一车间之外其他车间的基本生产成本明细账的多栏式格式提出改进建议。
Sub-item carry-forward cost method under the step-by-step method can be more accurate to provide narrow-based products based on the original cost of the project data. However, the current account itemized step by step accounting format setting is not enough norms and science, this article that the homemade semi-finished products detailed account can be introduced more than the amount of column format, and in addition to the first workshop other than the basic production cost of the workshop details Proposed multi-column format to improve suggestions.