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在采用逐步结转分步法计算产品成本的时候,各生产步骤之间就发生了生产费用的结转问题。在实际工作中,上一加工步骤往下一加工步骤结转费用,可以采用“综合结转法”,也可以采用“分项结转法”。综合结转法就是:把上一加工步骤的半成品成本,不分成本项目综合地转入下一加工步骤,这样下一加工步骤产品成本的构成中,就会出现一个“半成品”成本项目。分项结转法就是:把上一加工步骤的半成品成本,分别成本项目转入下一加工步骤各个相同的成本项目中,这样下一加工步骤产品成本的构成中,就不会出现一个“半成品”成本项目。由于综合结转法使下一加工步骤(或最终产品)的成本构成中出现“半成品”成本项目,这样
When the product cost is calculated using the step-by-step method, the production cost transfer problem occurs between the production steps. In the actual work, the last processing step is carried forward to the next processing step, and the “combined transfer method” may be used, and the “subtotal transfer method” may also be adopted. The comprehensive carry-over method is to transfer the cost of the semi-finished product of the previous processing step, regardless of the cost item, to the next processing step. In this way, a “semi-finished product” cost item will appear in the product cost of the next processing step. The itemized carry-over method is to transfer the cost of the semi-finished product of the previous processing step and the cost item separately to the same cost item in the next processing step, so that in the composition of the product cost of the next processing step, a semi-finished product does not appear. “Cost item. Due to the integrated carryover method, the ”semi-finished" cost item appears in the cost component of the next processing step (or end product).