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干货来了!河南九财咨询《老板利润管控思维》教你做最懂财务的老板 - 北京代理记账

干货来了!河南九财咨询《老板利润管控思维》教你做最懂财务的老板

2021-10-17上一篇 : |下一篇 :

工业企业成本会计由于行业的特殊性,跟商业企业最大的区别就是工业企业会有一个成本核算的过程。说到成本核算,可真是个难题。工作中涉及的流程环节特别多,成本核算方法复杂,会计核算工作量大。

很多小伙伴对此欲哭无泪,你们的痛我都懂!今天小编就为大家整理分享工业成本会计核算流程+费用分配(分九大项共有461页),小伙伴们不用再头疼发愁了,一起来学习吧!

一、成本会计的概述

二、工业企业成本核算的要求和一般程序

1、成本核算的要求

2.成本核算的一般程序

三、费用的归集与分配

1、各项要素费用的分配

2、分次摊销法

四、生产费用在完工产品与在产品之间的归集和分配

1.在产品数量的核算

2.完工产品和在产品之间分配费用的方法

五、产品成本计算方法的概述

……

八、农业企业成本核算

九、成本报表及成本分析