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随着经济全球化的快速发展,我国企业的发展速度也是让人大吃一惊。企业在高速发展的同时,成本结算固然将成为炙手可热的话题,另外成本结算方法也在随着经济的发展不断完善、更新,逐渐出现更加符合实际运营的成本结算方式,例如:定额成本法和逐步结转法的相结合,不仅能弥补传统算法在核算过程中产生费用的弊端,还能防止产品脱离定额差异,本文将针对定额成本法与逐步结转法的结合进行重点论述。
With the rapid development of economic globalization, the pace of development of Chinese enterprises is also surprising. The rapid development of enterprises at the same time, the cost of clearing a matter of course will become a hot topic, the other cost settlement methods are also constantly improve with the economic development, update, and gradually appear more in line with the actual operation of the cost of settlement, such as: fixed cost method and gradually The combination of carry-over method can not only make up for the shortcomings of the traditional algorithm in the accounting process costs, but also to prevent the product from the quota discrepancies, this article will focus on the combination of fixed cost method and the gradual carry-over method.