标准件产品的成本核算要达到正确及时的要求,必须处理好它的一“多”二“大”的两个明显特征:多是品种多、规格多,标准件产品往往因用途、材料、形状、镀层……等不同,一类产品要分成几十个品种。而每一品种又有直径、长度、厚度不同有数百种规格。大是标准件产品之间的规格大小、工艺及材料不同,使他们的成本差异非常大。如2×5螺钉每千只(m)净重 To achieve the correct and timely requirements for the cost accounting of standard parts, we must handle two obvious characteristics of “multiple” and “big”: most are varieties and specifications, and standard parts products are often used for purposes, materials, shapes. , plating ... ... and so on, a class of products to be divided into dozens of varieties. Each variety has hundreds of different specifications in terms of diameter, length, and thickness. The difference in specifications, processes, and materials between large-scale and standard-sized products has caused a large difference in their costs. Such as 2 × 5 screws per thousand (m) net weight