浅谈成本计算方法—品种法.doc

- PAGE . z. 本科毕业设计〔论文〕 题 目 浅谈本钱计算方法之品种法 系〔院〕 年 级 专 业 班 级 学 号 学生姓名 指导教师 职 称 论文提交日期 - . z. 浅谈本钱计算根本方法之品种法 摘要 产品本钱是企业在生产*产品过程中发生的各项生产费用的总和。产品本钱计算方法是保证正确计算企业产品本钱，使本钱信息准确合理的前提。本钱计算方法是指企业按照已确定的本钱计算对象设置本钱计算单，并据此计算产品本钱的程序和技术。本文首先对本钱核算进展概述，然后对本钱计算三种根本方法品种法、分批法、分步法进展了根本阐述，接着重点阐述了品种法的含义、适用范围、特点及计算程序等。最后，通过以上介绍，在相应理论的根底上，举例说明简单品种法和典型品种法的应用，并做出一定的总结。 关键词：本钱计算方法 品种法 简单品种法 典型品种法 On the method of the basic cost calculation——the varietal method Abstract Product cost is the sum of various production e*penses in the course of producting in the enterprises. Thecalculation method of product cost guarantees the correct way of calculating the product cost of the enterprise and is a premise for accurate and reasonable cost information. With the certain cost object, the cost calculation method is the procedure and technique setting up the cost sheets in accordance with it to calculate the production cost. After the general introduction of cost accounting, this passage basically e*pounds for three means to the cost accounting, varietalmethod, job method, the foot work, and then focus on the meaning of varietalmethod, scope of application, the characteristics and calculation procedures and so on. Finally, on the basis of corresponding theory, the forward introduction takes e*amples to illustrate the application of the simple and typical varietalmethod and makes some conclusions. Key Words:Cost calculation method;Varietalmethod; Simple varietalmethod; Typical varietalmethod 目录 ……………………………………………………………………………………1 ……………………………………………………………………1 …………………………………………………………1 ………………………………………………………………………………1 ………………………………………………………………………………1 ………………………………………………………………………………2 …………………………………………………………………2 ……………………………………………………2 …………………………………………………………………2 ………………………………………………………………3 …………………………………………………………………………4 ………………………………………………