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分步法按其结转方式分为逐步结转分步法和平行结转分步法,在实际运用中两种分步法各有缺陷,逐步结转法的缺陷是:(1) 除了第一步骤外,其余步骤的核算要等待上步骤计算结束才能开始,不能保证报表的及时性。(2) 本步骤成本水平直接受上步骤成本的影响,不能直观反映各步骤成本的真实面目和经济效益。(3) 采用分项结转,嫌工作量太大;若采用综合结转,又因成本还原依据问题,使成本结构难免失真。平行结转分步法的缺陷也有三条:(1) 由于各步骤只能将完工产品应负担的成本份额转出去,其余的不管在各步骤处于完工还是处于在产状态,都必须作为在产品成本存留,使在产品与完工产品成本的概念含混不
The step-by-step method is divided into step-by-step step-by-step method and parallel-step-step method according to the way they are carried forward. In practice, the two step methods have their own defects. The defects of the step-by-step method are: (1) In addition to In addition to one step, the calculation of the remaining steps must wait until the calculation of the previous step is completed before it can be started, and the timeliness of the statements cannot be guaranteed. (2) The cost level of this step is directly affected by the cost of the previous step, and it cannot directly reflect the true face and economic benefits of each step cost. (3) The use of sub-item carryover may result in too much work; if comprehensive carryover is adopted, the cost structure will inevitably be distorted due to the problem of cost reduction. There are also three shortcomings of the parallel carry-over step-by-step method: (1) Since each step can only transfer the cost share that should be borne by the finished product, the rest must be taken as product cost, regardless of whether they are completed or in production at each step. Retention, making the concept of product and finished product cost ambiguous