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分项结转法是成本计算方法中逐步结转分步法的一种。由于上步骤完工产品成本在本步骤成本计算单中反映的方式不同,在这种方法中,上步骤完工产品成本以原始成本项目(直接材料或半成品、直接人工、制造费用)独立反映在本步骤的成本计算单上。1.分项结转法的程序分项结转法主要适用于连续式复杂生产,在这种生产方式下,各步骤完工产品要转下一步骤继续加工,直到最后一个步骤生产出来最后的产成品。适应这种生产特点,分项结转法下,从第一步骤开始,各步骤完工产品成本随实物转入下一步骤成本计算单,直到最后一个步骤计算出产成品的成本。也就是说,在此方法上,从第二步骤开始,各步骤成本计算单上的费用,既包括上步骤转来的费用又包括本步骤发生的费用,最后一个步骤完工产品的成本就是产成品的成本。产成品的成本是累积计算出来的。
The itemized carry-over method is a kind of step-by-step carry-over method in cost calculation method. Since the finished product cost in the above step is different from the way reflected in the cost calculation form in this step, the cost of finished product in the above step is reflected in this step independently of the original cost item (direct material or semi-finished product, direct labor, manufacturing cost) The cost is calculated on the single. 1. Sub-item carry-forward method The sub-item carry-over method is mainly applied to continuous complex production, in this mode of production, each step of the finished product to go to the next step to continue processing until the last step produced the final product Finished product Adapt to the characteristics of this production, under the itemized carry-over method, starting from the first step, the cost of finished products at each step is transferred to the cost calculation form of the next step with the actual item, and the cost of the finished product is calculated until the last step. That is to say, in this method, starting from the second step, the cost of each step cost calculation, including both the cost of the step transferred to include the cost of this step, the cost of finished product in the last step is the finished product the cost of. The cost of finished products is calculated cumulatively.