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会计账务基础:成本核算方法之分步法,实例解析! - 北京代理记账

会计账务基础:成本核算方法之分步法,实例解析!

2021-10-10上一篇 : |下一篇 :

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成本核算的基本方法有三种:品种法、分批法和分步法

品种法:以产品品种为成本计算对象的产品成本计算方法。

分批法:以产品批别为成本计算对象的产品成本计算方法。

分步法:以产品生产步骤为成本计算对象的产品成本计算方法。

成本核算的起止时间:

成本核算主法适用的生产类型:

品种法流程图:

分批法的流程图:

分步法的分类图:

逐步分步计算法的计算程序如下图:

平行结转分步法的成本计算程序如下图: