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第六章产品成本计算的辅助方法这一章分节介绍了分类法、定额法以及各种成本计算方法的实际应用三个方面的问题.一、分类法对于分类法,应全面地掌握其特点、计算程序、适用范围、应用条件和优缺点等问题。分类法是为了简化成本计算工作而采用的一种成本计算方法。学习分类法,应首先把握分类法的主要特点,在此基础上,领会和掌握其他方面的问题。分类法的主要特点是:先按产品类别计算各类产品的成本,然后采用适当的分配方法分配计算类内各种(或各规格)产品的成本。在分类法下,类内各种产品的全
Chapter 6 Auxiliary Methods of Product Cost Calculation This chapter introduces the classification method, the quota method and the practical application of various cost calculation methods in three aspects.Classification method For the classification method, we should fully grasp its characteristics , Calculation procedures, the scope of application, application conditions and advantages and disadvantages and other issues. Taxonomy is a costing method used to simplify costing. Learning taxonomy, we must first grasp the main features of taxonomy, on this basis, to understand and grasp other aspects of the problem. The main features of the taxonomy are: Calculate the cost of various products by product category, and then use the appropriate allocation method to allocate the cost of computing various (or specifications) products. In the taxonomy, all kinds of products within the class