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计算目标成本指的料工费,首先应把类来归。性质用途分两类,基本辅助各一堆。归集分配按步骤,单位成本是目标。劳务成本辅助生产叫劳务,机修、电、汽加运输。能源消耗它为最,核算不可太大意。成本对象要分细,大多都是本期费。劳务特点无在产,成本核算较简单。费用除以总产量,受益单位来分担。产品成本基本生产算成本,分批分步可自选。材料工时直接记,工资、费用另归集。搞清五品和四数(注),计算成本是依据。
The calculation of the target cost refers to the fee charged, you should first class to return. Nature uses two categories, the basic assisting the pile. Attribution Allocation By steps, unit cost is the goal. Auxiliary production labor costs called labor, mechanical repair, electricity, steam plus transport. It consumes the most energy, accounting can not be too careless. Cost objects to be sub-divided, most of the current fee. Labor characteristics are not in production, cost accounting is relatively simple. Divided by the total cost of production, beneficiary units to share. The basic cost of production costs, batches of optional step by step. Materials work directly recorded in mind, wages, expenses another set. Find five products and four (Note), calculate the cost is based on.