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Home > Wen Yuan (Primary School Edition) > 2019 No.09 > 浅析平行结转分步法

  • 浅析平行结转分步法

    Author(s)：

    段光耀

    Publication Title：

    Wen Yuan (Primary School Edition) 2019 No.09

    Affiliations：

    江西财经职业学院 江西 九江 332000

    Abstract：

    平行结转分步法是多步骤生产企业里常用的一种产品成本计算方法,但由于平行结转分步法与逐步结转分步法有很大的不同,尤其是对于广义在产品概念的理解和生产费用的分配,这就造成在实际学习过程中很多初学者很难把握平行结转分步法的核算要点.本文从理论和实例两方面全面剖析了平行结转分步法,以期为初学者提供有益借鉴.

    Keywords：

    平行结转;分步法;成本

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    [1] 段光耀.浅析平行结转分步法[J].Wen Yuan (Primary School Edition),2019(09),.

文渊(小学版)
Wen Yuan (Primary School Edition)

Language: 中文

CN：11-9274/G

ISSN：2096-6261

Publication Frequency: 月刊

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