成本还原方法新探

New Method of Cost Revivification

传统成本还原的基数一律定为上步骤本期所产完工半成品成本,没有考虑期初在产品和本期从仓库领用半成品的成本结构与上步骤本期完工半成品成本结构的差异因素,所以还原结果不够准确。本文认为,产成品成本中"半成品"或"直接材料"项目应根据客观包含的期初在产品成本中的"半成品"或"直接材料"、本期直接领用上步骤本期完工半成品成本、本期领用自制半成品库的半成品成本三个部分分别进行还原。

The traditional method of cost revivification is based on semi-finished goods cost structure of the previous process, it doesn＇t consider difference of cost structure between initial product in process or semi-finished goods in stock and semi-finished goods of the previous process. So the result isn＇t correct. The article takes it that the product cost is mixed with the process costing, ＂semi-manufactured goods＂ cost include initial product cost in process, semi-finished goods cost of the previous process and semi-finished goods cost in stock. Therefore, the new method of cost revivification is based on ＂semi-manufactured goods＂ cost structure.