论文部分内容阅读
在采用按计划成本综合逐步结转半成品成本的方法时,必然要进行成本还原和差异计算。这是成本核算中一个比较复杂、也是比较麻烦的工作。为了减少计算工作量,及时编制成本报表,我们在实际工作中摸索出一种简便计算方法,现将其介绍如下: 1.确定还原比例:将企业报告期生产的各该产品按照企业基期生产的各该产品的实际成本结构或当年执行的各该产品的控制(定额)成本结构进行归类,即将那些成本结构比较接近(主要指原材料、工资、车间经费占总成本的比重基本相同,一般不超过5%)
In adopting the method of comprehensively carrying forward the cost of semi-finished products according to the planned cost, it is inevitable to carry out the cost reduction and the difference calculation. This is a costing more complex, but also more troublesome work. In order to reduce the calculation workload, timely preparation of cost statements, we worked out a simple calculation method in the actual work, and now it is introduced as follows: 1. Determine the reduction ratio: the company produced in the reporting period based on the production of the company’s base period The actual cost structure of each product or the control (quota) cost structure of each product executed in the current year is classified, and those cost structures are to be approximated (mainly, the proportion of raw materials, wages and workshop expenses in the total costs is basically the same, generally not Over 5%)