| 成本计算方法变更后月初在产品成本调整研究简 |
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| 引用本文： | 王大江.成本计算方法变更后月初在产品成本调整研究简[J].渭南师范学院学报,2014(3):77-82. |
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| 作者姓名： | 王大江 |
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| 作者单位： | 渭南师范学院经济与管理学院,陕西渭南714099 |
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| 基金项目： | 陕西省软科学计划项目：关中一天水经济区公司治理与审计质量关系研究（2012KRM104）;渭南师范学院科研计划项目：上市公司财务危机预警研究（13SKY024）,宏观调控背景下渭南市房地产企业生存策略分析（13SKZ0007）;渭南师范学院教育教学改革项目：基于虚拟现实企业运营的体验式应用型会计人才培养模式研究（JG201361）;陕西省军民融合研究军工上市公司资产重组绩效研究（13JMR08） |
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| 摘 要： | 如果企业因为内外部环境等约束条件发生了很大程度的改变而变更其成本计算方法，而不同成本计算方法中在产品成本的涵义并不相同，所以，成本计算方法变更就会产生月初在产品成本数据的调整问题．通过实例对广义月初在产品成本与狭义月初在产品成本相互之间的调整进行分析研究，以满足会计实务工作中因为成本计算方法变更对月初在产品成本数据调整的现实需要．
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| 关 键 词： | 月初在产品成本 成本计算方法 广义在产品约当产量 |
Analysis of the Adjustment of the Monthly Work-in-process Cost while Cost Calculation Method Changes |
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| WANG Da-jiang.Analysis of the Adjustment of the Monthly Work-in-process Cost while Cost Calculation Method Changes[J].Journal of Weinan Teachers College,2014(3):77-82. |
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| Authors: | WANG Da-jiang |
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| Institution: | WANG Da-jiang (School of Economy and Management, Weinan Normal University, Weinan 714099, China) |
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| Abstract: | If the conditions such as internal and external environment change greatly, the enterprise will change its cost calcu- lation method and the cost of different calculation methods in the meaning of the product cost is not the same, hence, the different cost calculation method results in the difference in the monthly work-in-process cost data adjustment. Based on the cases, the prod- uct cost adjustment of monthly work-in-process cost generally and narrowly is analyzed, in order to meet the demand of the account- ing practice work because cost calculation changing which results in adjustment of the monthly work-in-process cost data. |
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| Keywords: | monthly work-in-process cost cost calculation method generalized in products when production |
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