探讨在产品数量和价格变化对阳极成本的影响

Effects of unfinished product quantity and price change on the cost of anode

简单介绍预焙阳极炭块的现状、主要原料构成及生产特点,描述阳极成本核算的具体方法——逐步结转分步法计算半成品成本,探讨焙烧块在产品数量变化、标准成本的合理性对组装阳极成本的影响,并提出相应措施,严格控制产品生产成本,引导企业快速有效地找到提高企业竞争能力的方法。

The current situation, main composition of raw materials and the production characteristic of the pre- baked carbon anode were introduced briefly. The cost accounting method of carbon anode which is named carry-over in step by degrees was also introduced. The effects of unfinished product quantity change of the baked carbon anode and the standard cost rationality on the cost of assembling anode were discussed. The corresponding measures for controlling production cost were put forth, which can be helpful to find methods to improve the competitive power of product.