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一、成本计算对象与基本思路 1.作业成本的计算对象及其与传统成本计算对象的区别。在作业成本法下,企业的生产经营被分为互补互斥的若干作业。这些作业分别以各自不同的形式吸纳资源价值,又分别以不同的方式为最终产出提供服务。产品成本表现为各类资源流出的价值,即经由作业流入产品这个物质聚合体的价值和。由于每种资源被多种作业吸纳,每项作业又服务于多种产品,因此要计算产品成本,并同时满足成本控制
First, the cost of computing objects and basic ideas 1. The calculation of operating costs and the traditional cost of computing objects and the difference. Under ABC, enterprises’ production and operation are divided into several jobs that are complementary and mutually exclusive. These assignments absorb the value of resources in separate ways and serve the final outputs in different ways. Product costs are expressed as the value of various types of resources flowing out, that is, the value of the physical polymer flowing into the product via operations. Because each resource is absorbed in a variety of jobs, each job serving multiple products, product cost is calculated and at the same time cost control is met