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浅析生产成本工时分配的两种方法
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作者 孙琳 《财会学习》 2016年第10期119-119,共1页
本文根据作者在会计实践工作中,对机械制造业中无法直接归属的生产费用依据的两种工时分配方法 ----实际生产工时统计法和完工产品工时统计法予以分析对比,分析两种方法各自的优缺点以及适用范围。
关键词 生产工时分配 实际生产工时统计法 完工产品工时统计法
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Household Income Based on a Broad View of Production
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作者 Mitsuhiko Iyoda 《Journal of Modern Accounting and Auditing》 2016年第10期509-521,共13页
This paper considers the real value of unpaid work. Actual living satisfaction depends not only on market income measured using the current concept of GDP, but also on unpaid household production. We try to estimate b... This paper considers the real value of unpaid work. Actual living satisfaction depends not only on market income measured using the current concept of GDP, but also on unpaid household production. We try to estimate broad household income in Japan based on 2011 government estimates. We assume three household life stages, each of which consists of three cases categorized by the spouse's type of work. The results show that income differences between the three cases were very small and women worked longer hours than men in all household life stages. This reveals a different possible view of income distribution and poverty, in which women are overburdened. 展开更多
关键词 income distribution unpaid household production household life stages overburdened women
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