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定额法与分步法是成本核算的重要方法,两者各具优劣势,而将两者结合应用,能够有效弥补各自的缺陷,便于企业加强成本控制、成本分析、成本核算以及成本考核工作,充分发挥成本核算信息在企业经营管理中的作用。本文从介绍定额成本法的特点和作用入手,就其与逐步结转分步法结合应用的必要性和实施方法进行探讨,期望对企业建立和落实标准成本制度有所帮助。
The quota method and the step-by-step method are important methods of cost accounting. Both of them have their own advantages and disadvantages. When they are combined and applied, they can effectively make up for their respective deficiencies and facilitate enterprises to strengthen cost control, cost analysis, costing and cost assessment. Give full play to the role of cost accounting information in enterprise management. This paper starts with the introduction of the features and functions of the fixed cost method, and discusses the necessity and implementation of the method with the step-by-step transfer of the step-by-step method. It is expected that it will be helpful for enterprises to establish and implement the standard cost system.