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我对贵刊今年第二期《关于联产品共同成本的分摊方法》一文中所述第三种分摊方法——毛利分配法,有点不同看法。 “毛利分配法”将可以分别直接记入各单项联产品成本的分离后深加工成本.一并归集到共同成本进行分配,违背了成本分摊原则,从而造成了各单项联产品之间单位成本不实。正确的方法应该是:先计算各项联产品应分摊的共同成本份额,后分别直接加上各项联产品分离后深加工成本,即为某项联产品总成
I have a somewhat different view on the third allocation method, the gross profit distribution method, described in the second issue of the “Agreement on the Common Costs of Joint Products” of the second issue of the magazine. “Maori distribution method” will be directly credited to the cost of the separate processing after the separation of the cost of each single product. It is also aggregating to the common cost for distribution, which violates the principle of cost sharing, resulting in the unit between the individual product units. The cost is not real. The correct method should be: First, calculate the common cost share that each joint product should share, and then directly add the cost of deep processing after separation of each joint product, which is a certain joint product assembly.