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一些教科书对成本计算的分步法都分为逐步结转分步法和平行结转分步法。我认为,分步法实际上只有逐步结转分步法,平行结转分步法不是分步法,也不应作为一种独立的成本计算方法。一、平行结转分步法是品种法的变形。分步法是按产品分步骤计算成本的一种方法,它主要适用于大量、大批、多步骤生产类型的企业。在这些企业里,从原材料投入到产成品制造完工,要经过一系列加工步骤,为了考核各步骤半成品的成本,加强在产品资金的管理,应按各种产品及其所经过的生产步骤作为成本计算对象,设置成本计算单,计算产成品及各步骤半成品成本。由此可见,分步法最显著的特点是要分步骤计算半成品成本。据教材介绍,平行结转分步法,一般适用于一些大量、大批、多步骤生产且各步骤所生产的半成品种类很
The step-by-step method for costing in some textbooks is divided into step-by-step step-by-step and parallel step-by-step. In my opinion, the step-by-step method is actually only a step-by-step carryover method. The parallel carry-over step method is not a step-by-step method, nor should it be used as an independent cost calculation method. First, the parallel transfer step method is a variant of the breed method. The step-by-step method is a method of calculating the cost according to the product step-by-step. It is mainly applicable to large-scale, large-scale, multi-step production type enterprises. In these enterprises, from the input of raw materials to the completion of the manufacture of finished products, a series of processing steps are required. In order to assess the cost of semi-finished products at each step, and strengthen the management of product funds, various products and the production steps passed by are taken as costs. Calculate the object, set the cost calculation sheet, and calculate the cost of finished products and semi-finished products at each step. It can be seen that the most significant feature of the step-by-step method is to calculate the cost of semi-finished products step-by-step. According to the introduction of the teaching materials, the parallel-feeding step-by-step method is generally applicable to some kinds of semi-finished products that are produced in large quantities, large quantities, and multi-steps, and that are produced in various steps.