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我国最早采用的分步成本计算法(简称“分步法”)就是我们今天常讲的“逐步综合结转法”。用这种成本计算法计算出来的产成品成本是“蝌蚪式”的,即原材料成本是经过许多“步”形成的综合性成本,而工资、费用则仅仅反映最后一“步”的。其计算方法如下图: 采用这种方法计算出来的产成品成本,其原材料必然包括一、二、三步的全部成本,因此产成品成本各项目的构成并不合乎实际。尽管综合成本数字是真实的,但产成品原材料项目成本比重特别大,原材料以外项目的成本又特别小。如工资项目
The earliest step-by-step costing method used in China (referred to as “step-by-step method”) is the “step-by-step comprehensive carryover method” that we often talk about today. The cost of finished products calculated by this method of cost calculation is “cooked”, that is, raw material cost is a comprehensive cost formed through many “steps”, while wages and expenses only reflect the last “step”. The calculation method is as follows: The cost of finished products calculated by this method, the raw materials must include the total cost of one, two, three steps, so the composition of the cost of the finished product is not realistic. Although the comprehensive cost figures are true, the proportion of the cost of raw materials for finished products is particularly large, and the costs of items other than raw materials are particularly small. Such as salary items