浅谈平行结转分步法广义在产品数量确定

发布时间：2019-02-23 22:02

【摘要】：正一、建立数学模型确定广义在产品数量平行结转分步法,是将各生产步骤应计入相同完工产品成本的份额平行汇总,计算出完工产品成本的方法。平行结转分步法下,不计算各生产步骤的半成品成本,只计算最终完工产品成本,因此,也称作"不计算半成品成本的分步法"。运用平行结转分步法的难点是确定广义在产品的数量。(一)建立数学模型确定广义在产品数量的必要性广义在产品,是指从投产开始至尚未制成最终产品入
[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
【作者单位】：上海济光职业技术学院;
【分类号】：F406.72

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