浅谈划小核算单位后产品成本核算的方法

本文探讨了大中型企业为完善经济责任制、提高经济效益,在划小核算单位后,根据企业的生产工艺特点、组织管理要求及各种成本核算方法的优缺点,提出了一种简化产品成本核算程序、比较准确地计算各种产品实际成本的成本核算方法——“定额成本逐步结转、成本差异平行结转”法。

A Brief Discussion on A Method of Cost Accounting After Dividing into Smaller Accounting Units

In order to perfects system of economic responsibility,enlarge economic profit of large andmedium sized enterprises,the paper relates characteristics of production technology,requirement ofmanage production and merits and demerits of various cost accounting methods after dividing intosmaller business accounting units.The author puts forward a kind of cost accounting method for pro-gressive accounts settling and transferring of norm costs and parallel accounts settling and transfer-ring of cost deviations.This method can simplify cost accounting procedures and accurately calculatethe real costs of various products.