摘要
成本核算是对生产经营过程中发生的各种生产费用进行归集和分配,采用一定的方法计算各种产品的总成本和单位成本。通过对成本核算的含义和核算要求的分析,引出成本核算的原则和方法,最后阐明分批法的应用。
Costing is the process of production and operation occurred in various production and distribution costs, using a certain method of calculating the total cost of a variety of products and unit costs. By the meaning of cost accounting and accounting requirements analysis,this paper leads to cost accounting principles and methods, and finally clarifies the application of law in batches.
出处
《邢台职业技术学院学报》
2010年第1期48-50,共3页
Journal of Xingtai Polytechnic College
关键词
成本核算
品种法
分批法
分步法
cost accounting
variety act
batch method
sub-step
