中美产品成本计算分步法的比较

发布时间：2018-05-10 07:40

本文选题：分步法 + 先进先出法　；参考：《会计之友》2017年04期

【摘要】：我国的分步法体系包括逐步结转分步法和平行结转分步法,其中逐步结转分步法又分成综合逐步结转分步法和分项逐步结转分步法。美国的分步法则包括加权平均法和先进先出法两种类型,其中加权平均法与我国的分项逐步结转分步法原理是一样的,先进先出法则假设先投产的产品先完工,本期发生的生产成本与期初在产品成本分开,不混合加总在一起进行分配。本期发生的生产成本首先分配给期初在产品将其加工为完工产品,再分配给本月投产并完工的产品,最后分配给部分完工的月末在产品。先进先出法聚焦于本期生产成本的分配,能为管理者揭示前后期成本耗费水平的变化,为管理者定价等决策提供有用的信息。为此,我国有引入并使用该方法的必要。
[Abstract]:The system of stepwise step method in our country includes stepwise carry-over method and parallel carry-over method, in which the stepwise carry-over method is divided into comprehensive stepwise carry-over method and sub-step stepwise carry-over method. In the United States, the principle of step by step is the same as that of China's step by step method, in which the weighted averaging method and the first-in-first-out method are two types. The first-in-first-out rule assumes that the products put into production are completed first in the first place. The production cost incurred in the current period is separated from the beginning of the product cost, and not mixed and added together for distribution. The production costs incurred in the current period are first distributed to the products processed as finished products at the beginning of the period, then to the products put into production and completed this month, and finally to the partially completed products at the end of the month. The first-in-first-out method focuses on the distribution of the production cost in the current period, which can reveal the change of the cost consumption level in the former and the later period, and provide useful information for the decision of the manager, such as pricing. Therefore, it is necessary to introduce and use this method in our country.
【作者单位】：浙江财经大学会计学院;
【分类号】：F275

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