在制品成本计算的方法体系

A Method System for Calculating Cost of Work in Process

本文分析了目前通行的在制品成本计算方法分类的主要缺陷,对现有在制品成本计算方法进行了整理、归纳与补充,建立了在制品成本计算的方法体系。这一体系包括两个层次的方法:在制品成本的处理方法和计算方法。

This paper analyses the main defects of the classification of methods for calculating the cost of the current work in process and arranges,sum up, supplements costing methods for current work in process. A method system for calculating the cost of work in process has been set up. This system contains two series methods; treating methods and methods for calculating the cost of the work in process.