| 试析成本核算的方法及其应用 |
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| 引用本文： | 王素华.试析成本核算的方法及其应用[J].邢台职业技术学院学报,2010,27(1):48-50. |
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| 作者姓名： | 王素华 |
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| 作者单位： | 邢台市住房公积金管理中心,河北,邢台,054000 |
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| 摘 要： | 成本核算是对生产经营过程中发生的各种生产费用进行归集和分配，采用一定的方法计算各种产品的总成本和单位成本。通过对成本核算的含义和核算要求的分析，引出成本核算的原则和方法，最后阐明分批法的应用。
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| 关 键 词： | 成本核算 品种法 分批法 分步法 |
Methods and Application of Cost Accounting |
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| WANG Su-hua.Methods and Application of Cost Accounting[J].Xingtai Vocational and Technical College,2010,27(1):48-50. |
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| Authors: | WANG Su-hua |
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| Institution: | WANG Su-hua(Xingtai Room Accumulation Fund Managent Center,Xingtai,Hebei 054000,China) |
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| Abstract: | Costing is the process of production and operation occurred in various production and distribution costs,using a certain method of calculating the total cost of a variety of products and unit costs.By the meaning of cost accounting and accounting requirements analysis,this paper leads to cost accounting principles and methods,and finally clarifies the application of law in batches. |
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| Keywords: | cost accounting variety act batch method sub-step |
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