产品成本分解核算法,是把产品成本中的原料理论成本从产品总成本中分解出来,然后按加工工序分别核算成本的一种方法。这种核算方法能够反映和监督每道加工工序的生产耗费,分清所负担的经济责任,满足企业成本管理和当前推行经济责任制的客观需要,实质上就是一种责任成本。运用时要注意:①分清核算对象(以各个车间共同生产的最终产品作为 Product cost decomposition of the accounting method is the product cost of the theoretical cost of raw materials from the total cost of the product out, and then according to the cost of processing a separate accounting method. This kind of accounting method can reflect and supervise the production cost of each process, distinguish the economic responsibility, meet the enterprise cost management and the objective need of implementing the economic responsibility system, which is essentially a kind of responsibility cost. Attention should be paid when using: ① distinguish between the object of accounting (in each workshop jointly produced by the end product as