关于冶炼成本比较方法的探讨

Probe into the Comparison Methods of Smelting Costs

本文详细探讨了冶炼成本的各种比较方法,分析了人为分摊产品成本方法存在的问题,对冶炼企业上项目进行科学的成本分析具有一定的借鉴指导意义.

This article holds a detailed discussion on various kinds of comparison methods about smelting cost,points out the problems existed in product cost amortization manually. It instructs that the smelting enterprises can take it as a reference for conducting scientific cost analysis.