平行结转分步法下约当产量法应用探究

Exploration on application of equivalent production method under the parallel-carrying fractional step method

分步法是成本会计中计算产品成本的一种常见的方法,但平行结转分步法的理论知识的理解一直是个难点,可以通过对约当产量法在平行结转分步法中的具体应用进行探究,并通过案例解析提出相应的解决方法。

The fractional step method is a common method of cost accounting in the calculation of the product cost, but the theoretical knowledge of the parallel-carrying fractional step method is always a difficult problem.This the-sis focuses on application of equivalent production method under the parallel-carrying fractional step method and puts forward the corresponding solutions through the case analysis.