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第五章产品成本计算的基本方法本章及后面几章讲述的是如何将前面所述的成本核算一般程序,与企业生产特点和管理要求结合起来,具体确定计算产品成本的方法。学习本章内容,应该了解工业企业生产的各种类型,各种类型生产的特点和成本管理要求对产品成本计算的影响,以及如何适应企业生产特点和成本管理要求,确定所应采用的计算产品成本的方法;理解和掌握产品成本计算的品种法,分批法和分步法三种基本方法的特点,计算程序和适用范围。本章共设五节,各节的重点、难点和学习中应注意的问题如
Chapter V Basic Methods of Product Cost Calculation This chapter and the following chapters describe how to combine the general procedure of costing described above with the production characteristics and management requirements of the enterprise to determine the method to calculate the product cost. Learning this chapter, you should understand the various types of industrial production, the characteristics of various types of production and cost management requirements on product costing, and how to adapt to the characteristics of production and cost management requirements, determine the cost of computing products should be used ; Understanding and mastering the product cost calculation of the variety of methods, batch and step-by-step three basic methods of characteristics, calculation procedures and the scope of application. This chapter consists of five sections, each section of the key, difficult and learning should pay attention to the problem