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平行结转分步法是将各车间应计入相同产成品成本的“份额”,平行结转,汇总,以便计算产成品成本的一种方法。为确定这个“份额”,必须将各车间各产品发生的生产费用分离为耗用于产成品部分,以及耗用于尚未最后产成的在产品部分。但产成品(半成品)与在产品在价值上是一个不等的量,要使其成为统一的计量单位,就必须把在产品按其完工程度折合为约当产品数量。根据约当产量求得单位成本,才能确定各车间计入产品成本的“份额”。可见,如何计算好各车间产品的约当量就是准确确定产品成本“份额”的关键。在实际工作中,计算约当产量普遍使用的方法有两种。下面试举一例介绍。
The parallel carry-over step-by-step method is a method in which each shop should be included in the “share” of the cost of the same finished product, and then paralleled and summarized to calculate the cost of the finished product. In order to determine this “share”, the production costs incurred by each product in each workshop must be separated into the portion consumed in the finished product and consumed in the portion of the product that has not yet been finally produced. However, the finished product (semi-finished product) and the value of the product are an unequal amount. To make it a unified unit of measurement, the product must be converted into a product quantity equivalent to the finished product. Only the unit cost can be calculated according to the production of Jordan to determine the “share” of the cost of the products included in the workshop. It can be seen that how to calculate the approximate equivalent of each workshop product is the key to accurately determine the “share” of product cost. In practical work, there are two ways to calculate the general use of production. Here’s a sample introduction.