The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
qian yi chuan tong zhi zao ye cheng ben ji suan fang fa ping xing jie zhuan fen bu fa cun zai de bi yao xing
Author(s): 
Pages: 48-49
Year: Issue:  15
Journal: Accountant

Keyword:  平行结转分步法品种法异同应用;
Abstract: 关于传统制造业产品成本计算方法的探讨主要集中在:平行结转分步法的应用、平行结转分步法中广义在产品的确定、平行结转分步法约当产量的计算以及逐步结转分步与平行结转分步的比较等等,特别是对于平行结转分步法中广义在产品数量确定的问题上,研究者们花费了大量的时间和精力试图解释清楚此问题的来龙去脉.本文试着从品种法与平行结转分步的异同点入手分析阐述,得出采用品种法能更方便的计算出产成品成本,避免平行结转分步法中的缺点.
Related Articles
No related articles found