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约当产量法是把归集好的产品费用在完工产品与在产品之间分配的一种主要方法,该方法应用的关键在于科学合理地确定在产品的完工程度。而完工程度在分配“直接材料”费用时特指的是耗用材料的投料程度,在分配“直接人工和制造费用”等其他费用时特指的是生产工时的加工程度。在产品几种情况下加工程度的确定方法与类似情况下其投料程度的确定方法基本相似,因此,本文就重点剖析在产品在不同投料方式下投料程度的确定方法,以便在产品的投料程度能够在成本会计实务中正确地计算和应用。
The Jockey method is a major method of distributing the collected product cost between the finished product and the product. The key to the application of this method is to determine the degree of completion of the product scientifically and reasonably. Whereas the degree of completion refers specifically to the level of consumable material used in the allocation of “direct material” costs, the degree to which the manufacturing man-hour is specifically referred to when other costs such as “direct labor and manufacturing costs” are allocated. In several cases, the determination of the degree of processing is basically similar to the determination of the degree of feeding in a similar situation. Therefore, this article focuses on the method of determining the degree of feeding of products under different feeding modes so that the degree of feeding of the products can Calculated and applied correctly in cost accounting practice.