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现行的在产品成本核算方法有三种:一是按定额成本计算;二是按约当产量计算;三是按定额比例分配计算。这些核算方法归集到一点,就是如何把生产过程中的材料、工资和费用分配计入在产品成本与当期完工产品成本的问题。这样的核算方法对于在产品数量较多、变化也大的企业,正确地计算产品成本是有利的;但是随着经济体制改革的深化,在企业经济责任制逐步完善和划小核算单位之后,这种核算方法也随之暴露出不少问题。因此,笔者认为、现行的在产品
The current method of product costing has three kinds: First, according to the fixed cost calculation; second, according to approximate output; Third, according to the fixed proportion of distribution. One of the ways these accounting methods are grouped together is how to account for the distribution of materials, wages and expenses in the production process between the cost of the product and the cost of finished product for the current period. Such accounting method is beneficial to enterprises that calculate the product cost correctly in enterprises with large quantities of products and great changes. However, with the deepening of the reform of the economic system, after the economic responsibility system of enterprises has been gradually perfected and small accounting units have been drawn up, Accounting methods also will be exposed a lot of problems. Therefore, I believe that the current product