平行结转分步法中按产量和约当量的计算

Cost Accounting by Production Units and Equvalent Production Units in Parallel Closing Process

本文首先介绍了平行结转分步法的特点及各步骤生产费用 ,要在产成品和广义在产品之间进行分配 ,列出了它的几个特点。本文第二部分介绍了在平行加工方式下采用产量和约当量如何进行计算 ,特别是对广义在产品量的确定。本文第三部分介绍了在连续加工方式下采用产量和约当量如何进行计算 ,同样是对广义在产品量的确定。得出在平行结转分步法下 ,确定广义在产品数量成为我们计算的关键 ,它确定的不准确 。

First,it introduces the characteristics of Parallel Closing Process and the production costs in every step of processing finished products and unfinished products. Then,it tells the way to account the costs by production units and equvalent production units in parallel processing mode and identify the quantity of unfinished products in particular .Third,it also introduces the Consecutive Processing Method.Last,it concludes that accurate quantity identification of unfinished products is the key to costs accountiong and inaccuray will affect the total cost of the products.