摘要
对石油化工联产品成本分配的产量法和变现净值法进行了系统地分析和比较完善的理论证明，指出了该两种方法各自的特点。
n this paper,the production method and the revenue method for the cost accounting of the relatedproduct in a petrochemical enterprise are clearly analyzed and derived' At the same time,their charac-teristics are explained and examples are given.
出处
《石油化工技术经济》
1998年第1期25-28,共4页
Techno-Economics in Petrochemicals
