生化制药生产工艺比较复杂,一种药品,往往需要经过若干班组(工序),并在生产流程中分步投入原辅材料,最终成为成品。由于各道工序投入的原辅材料品种较多,而且一种原辅材料又分别用在几个产品上;生产过程中,温度、湿度对产品的收得率影响较大,辅助材料的耗用量难以固定,班组结存原辅材料品种较多,月终假退料手续繁琐等等。因此,产品成本核算比较复杂。为了使物耗成本核算简便、准确,我们使用了月终分班组盘存计耗的方法,即按产品生产的步骤,一个班组一个班组地对原辅材料、包装材料消耗进行成本核算,把上一个班组的半成品成本,作为下一班组 The production process of biochemical pharmaceuticals is relatively complicated. A drug usually needs to go through several shifts (processes), and step-by-step input of raw and auxiliary materials in the production process, and finally become a finished product. As there are many varieties of raw and auxiliary materials used in various processes, and one raw and auxiliary material is used in several products, the temperature and humidity have a great influence on the yield of the products and the consumption of auxiliary materials during the production process. The amount is difficult to fix, the types of raw and auxiliary materials for the balance of the team are more, and the procedure for returning materials at the end of the month is cumbersome. Therefore, product costing is more complicated. In order to make material consumption cost accounting simple and accurate, we use the method of inventory depreciation of the monthly subgroups, that is, according to the steps of product production, a team, a team, and the cost of raw and auxiliary materials and packaging materials are calculated, and the previous team Semi-finished product costs as the next team