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本文对所属公司基质沥青及特种沥青产品成本进行比对,发现重交沥青产品成本与特种沥青产品成本无规律可循,为公司特种沥青产品定价决策带来困惑。通过进一步分析,发现实现装置生产成本的独立归集和停工损失财务处理是影响特种沥青成本核算的重要因素。文中对两个重要因素进行了分析并提出解决措施和后续改进建议。
This article compares the cost of its own company asphalt and special asphalt products and found that the cost of heavy asphalt products and the cost of special asphalt products are irregular, which brings confusion to the pricing decision of special asphalt products of the Company. Through further analysis, it is found that the financial treatment of independent collection and stoppage loss to realize the production cost of the equipment is an important factor affecting the special asphalt costing. The article analyzes two important factors and puts forward solutions and suggestions for improvement.