摘要
对石油化工联产品成本分配的技术系数法进行了比较完善的理论分析，指出了该方法与产量法和变现净值法的关系以及在实际应用中所应注意的问题。
The technical coefficient method for the cost accounting of the related product in a petrochemical enterprise is analyzed theoretically in this paper.The relationship among production method,revenue method and technical coefficient method is explained in detail.Some problems that should be considered in application are also given in this paper.
出处
《化工技术经济》
CAS
1997年第5期23-26,共4页
Chemical Techno-Economics
关键词
石油化工联产品
成本管理
技术系数法
cost accounting,technical coefficient method,production method,revenue method
