论文部分内容阅读
可比产品成本计划降低指标完成情况的因素分析既是产品成本分析部分的重点,又是分析的难点。笔者在教学中总结出一套简捷分析方法,可供参考。具体方法是: 第一步,确定分析对象。分析对象包括两项:①超计划降低额,即可比产品成本实际降低额与计划降低额之差;②超计划降低率,即可比产品成本实际降低率与计划降低率之差。
Comparable Product Cost Planning The analysis of the factors that reduce the completion of indicators is both a focus of the product cost analysis section and a difficult point of analysis. The author summed up a set of simple analysis methods in the teaching for reference. The specific method is: First, determine the analysis object. The analysis object includes two items: 1 The over-planned reduction, which is the difference between the actual cost reduction of the product cost and the planned reduction; 2 The over-planning reduction rate is the difference between the actual reduction rate of the product cost and the planned reduction rate.