由于矿用设备修造企业产品品种多等特点,其成本核算若按品种法、分批法会相对繁杂,而运用售价金额核算法则是一种相对便捷的核算方法。本文讲述了售价金额核算法在矿用设备修造企业的具体运用,并分析了其优缺点,以期为其成本核算提供参考。 Due to the variety of mining equipment to build enterprise products and other characteristics, if the cost accounting according to the variety method, the batch method will be relatively complicated, and the use of the amount of the price calculation method is a relatively easy accounting method. This article describes the application of the method of selling price and amount in mining equipment construction enterprises, and analyzes its advantages and disadvantages so as to provide reference for its cost accounting.