选择成本分配方法是生产成本核算的一个重点,因为它直接关系到各种产品成本计算的合理性以及产品的盈亏情况。本文主要从中小型化工企业的生产特点出发,以AG化工公司生产成本核算为例,对“产值法”在化工企业生产成本分配中的应用进行系统分析。 Choosing a cost allocation method is a key point in production costing because it is directly related to the rationality of various product costing and the profit and loss of the product. Based on the production characteristics of small and medium-sized chemical enterprises, this paper takes the production cost accounting of AG chemical company as an example to systematically analyze the application of “output value method” in the distribution of production cost of chemical enterprises.