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《平行结转定额差异法》是成本计算分步法中的一种新方法。经辽宁若干企业试用,证明这种方法比较简捷、易懂和实用。成本计算方法问题:对于轻工企业的成本管理,有着很重要的意义。轻工业行业复杂,除酿酒、制糖和某些食品企业外,一般都是连续加工、大量、大批生产,而且品种规格繁多的企业。因此轻工企业采用成本计算方法,往往是一法为主、多法为辅,综合利用。
The “parallel carry-over quota difference method” is a new method in costing step-by-step method. Proved by a number of enterprises in Liaoning Province, this method is relatively simple, easy to understand and practical. Cost calculation method: the cost management for light industry enterprises, has very important significance. Light industrial complex, in addition to wine, sugar and some food companies, are generally continuous processing, mass, mass production, and a variety of different specifications of the enterprise. Therefore, light industrial enterprises using cost calculation methods, often a law-based, multi-law supplemented, comprehensive utilization.