机械工业实行厂内成本核算,制订内部结算价格,特别是在制品的价格,难度很大。有的企业定型产品少、不可比产品多,尤其是具有科研试制特点的企业,产品品种多、零部件多、批量小、生产不稳定。厂内各生产车间生产的产品和在制品的计划价格可比性差,无法考核。我厂针对以上情况,采取定额核算办法,厂内成本实行平行结转,按经济责任部门 It is very difficult for the machinery industry to carry out cost accounting in the factory and set internal settlement prices, especially for the products. Some enterprises have fewer stereotyped products and more incomparable products, especially those with the characteristics of scientific research and trial production. They have many types of products, many parts and components, small quantities, and unstable production. The product prices of the products produced by each workshop in the factory and the planned prices of the products are not comparable and cannot be assessed. I plant to take the above conditions, to adopt the quota accounting method, the factory cost is carried out in parallel, according to the economic responsibility department