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生产多种产品的工业企业,要计算每种产成品的单位成本,是一项复杂细致的技术工作。对于那些会计核算水平较低的企业,我认为可以采用综合成本来计算产成品成本和产品销售工厂成本。所谓综合成本方法,就是生产多种产品的企业,不分别计算每种产成品的单位成本,只计算各种产成品的总成本;产品销售后,也不计算每种产品销售的工厂成本,只计算各种产品销售的工厂总成本。现将具体计算方法详述于后:
Industrial enterprises that produce multiple products are complex and meticulous technical work to calculate the unit cost of each finished product. For those enterprises with lower accounting level, I think the comprehensive cost can be used to calculate the cost of finished products and the cost of selling the products. The so-called comprehensive cost method is to produce a variety of products, enterprises do not separately calculate the cost of each unit of finished products, only the total cost of various finished products; after the sale of products, not counting the cost of each product sales plant, only Calculate the total factory cost for various product sales. The specific calculation method is described in detail later: