【摘要】：正一、建立數(shù)學模型確定廣義在產(chǎn)品數(shù)量平行結(jié)轉(zhuǎn)分步法,是將各生產(chǎn)步驟應計入相同完工產(chǎn)品成本的份額平行匯總,計算出完工產(chǎn)品成本的方法。平行結(jié)轉(zhuǎn)分步法下,不計算各生產(chǎn)步驟的半成品成本,只計算最終完工產(chǎn)品成本,因此,也稱作"不計算半成品成本的分步法"。運用平行結(jié)轉(zhuǎn)分步法的難點是確定廣義在產(chǎn)品的數(shù)量。(一)建立數(shù)學模型確定廣義在產(chǎn)品數(shù)量的必要性廣義在產(chǎn)品,是指從投產(chǎn)開始至尚未制成最終產(chǎn)品入
[Abstract]:First, a mathematical model is established to determine the generalized parallel carry-over method in the number of products. It is a method to calculate the cost of the finished product by parallel summing up the share of each production step which should be included in the cost of the same finished product. In parallel carry-over method, the cost of semi-finished product is not calculated for each step of production, but only the cost of finished product is calculated. Therefore, it is also called "step method without calculating the cost of semi-finished product". The difficulty of using parallel carry-over method is to determine the number of products in a broad sense. (1) the necessity of establishing a mathematical model to determine the number of products in the broad sense is that from the beginning of production to the entry of the final product
【作者單位】： 上海濟光職業(yè)技術(shù)學院;
【分類號】：F406.72

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相關(guān)期刊論文 前1條

1 夏萍;;平行結(jié)轉(zhuǎn)分步法下約當總產(chǎn)量確定[J];財會通訊;2011年31期

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